Full time student received $23,214 in unemployment benefits. (yes, that's correct).  He did not have any earned income.  He also has taken out student loans to pay for his tuition.   Can he claim himself or because it is not EARNED income, do his parents claim him.  Yes, I do know that tax has to be calculated on form 8615.  If he can claim himself - he will receive stimulus, educational credits, etc.