I am assisting my brother in-law with his tax return and have a question on Form 1099-DIV. The statement has my brother in-laws name at the top with C/F after his name. Their are two 1099-DIV forms, one for each of his children with UTMA/TX, Until age 21 after their names. His daughter (20 years of age) is in college and his son (27 years old) who was his dependent until the end of 2017.
Is it my brother in-law who should claim the 1099-DIV income on his 2018 tax return or should his children be claiming this income? Thanks
