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Case Study 4: Kiddie TaxJuan, a student, receives a grant equal to his qualifying education expenses. He otherwise has no filing requirement. He has $11,000 from a summer job, $4,000 education expenses, and a $4,000 Pell grant. Juan's parents file a return claiming Juan as a dependent and he has income that is within the allowable range for the American opportunity credit. Click here for an explanation. Because Juan has no filing requirement, the kiddie tax does not apply. He does not need to file Form 8615, Tax for Certain Children Who Have Unearned Income. 
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