My daughter's son who is 22 years old and has been disabled since birth has a trust in his name that was set up when his father was injured in an auto accident. The settlement included a trust in the son's name that earns dividends, interest and capital gains (losses). The father is not in the picture. My daugher received a grantor letter that lists her son's gains for year 2022. The son doesn't file tax returns and is a dependent of my daughter. My question is: Does my daughter include the interest, dividens and capital gains on her tax return. The trust is in her son's name. Thank you.
