My daughter has turned 18 last December. What should I do with her Form 1099-DIV from the UTMA account? It does have a very small amount of dividend. So, I am wondering whether I should put the dividend in my tax return or her tax return. (Note that she had some small amount of earned income last year. I believe that she need to file her tax return.) Please advise on what to do with the 1099-DIV from the UTMA account.
