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Im the owner as well and did a trustee to trustee transfer to my daughters Roth IRA.  However, it was completed in 2025, but qualifies in 2024.  Does my daughter state that she contributed to on her 2024 tax return.  Currently I have prepared and says she did and it was prior to the tax return deadline.  These are so confusing when there is an account owner and a beneficiary and you transfer to the beneficiary....yet historically all tax forms were sent  to just the account owner.  Hopefully I get some clarity soon.  Thanks for any help you guys can provided.