Under Tax Reform, Children under 18 with unearned income over $2,100, file Form 8615 but are no longer taxed at their parents' tax rate.  They will be taxed at fiduciary rates.  Does this also apply to dependents 18 & older (students) or does the old rule still apply?  With unemployment being unearned income for Form 8615, I have a student who's tax on the unemployment is almost as much as the income from the unemployment.  This makes no sense to me.  Is there some relief there, maybe COVID-19 relief?