This is an incredible breakdown. Thank you! 

I had one question.

So the example is: 

1. TP required to file tax return
2. Required to file 8615
3. TP non-dependent 
4. UC was what pushed them over so earned income is not more than 1/2

To summarize: 

• They are not a dependent
• They must file their own tax return
• They must file a Kiddie Tax return
• They can not claim AOTC (if not, Lifetime Learning?)

Is this correct?