Thanks for your response. My problem relates specifically to the calculations on the 8615.  The parents taxable income on line 6 is $311,000.  The child has $184 of taxable investment income, making Line 8 $311,184.  The tax calculated on line 9 is $60,000.  However the parents tax on line 10 is $57,000.  Meaning the child has a tax liability of $3,000.  On the $184 of additional income?  Something is wrong with Line 9 but I can not figure it out!

Thanks again