OK - I found this and I think I understand the message.

Source: https://www.kitces.com/blog/secure-act-2019-stretch-ira-rmd-effective-date-mep-auto-enrollment/

KIDDIE-TAX REVERTS TO PRE-TAX CUTS AND JOBS ACT RULES!

Let’s do the time warp again!

Just two years ago, Congress passed the Tax Cuts and Jobs Act. And as part of that sweeping legislation, it changed the nature of the so-called Kiddie Tax, a tax on the unearned income of certain children. Prior to the Tax Cuts and Jobs Act, any income subject to the Kiddie Tax was taxable at the child’s parents’ marginal tax rate. By contrast, the Tax Cuts and Jobs Act made that income subject to trust tax rates.

For those children with more modest unearned income this often resulted in modest tax savings. But for those children with more significant unearned income, the compressed trust tax brackets typically led to a higher tax bill.

Now, just two years later, Congress has issued a mighty call to “Belay that order!”

In a complete and total reversal, the SECURE Act (Section 501), once again, makes any income subject to the Kiddie Tax taxable at the child’s parents’ marginal tax rate. The change is effective for 2020, with an additional kicker… taxpayers can elect to apply the old (or is it new?) rules to the current 2019 tax year, and back to 2018 as well! As such, advisors with clients who have children that had substantial unearned income in 2019 can simply choose to use the new rules (unless the ‘old’ rules at trust tax rates actually were more favorable in the case of extremely affluent parents), and for 2018 advisors should carefully evaluate the potential tax savings that may be achieved by filing an amended return and electing to apply the new/old rules back to that prior year.

So I planned on just filing the children on their own returns with their own standard deductions with Form 8615 in the most favorable tax method. Any other ideas on what to check or not to check on each 8615 appreciated and whether or not an 8615 worksheet is needed or if I should attempt the family link mentioned in another post would be great to hear about.