It depends on what the legal age in your state is, the UTMA allows minors to receive gifts and own the account but can't control it until they become of legal age in the state in which they live (18 or 21 years of age). If your state's legal age is 18, she could include her 1099-DIV on her return.
[Edited 3/18/24 | 6:39AM PST ]
