My teen has a separate youth brokerage account. His 2024 tax reporting statement shows the following non-zero amounts in the 1099-DIV section: Total Ordinary Dividends ($150), Qualified Dividends ($64), Foreign Tax Paid ($1.09). Nothing on the 1099-INT section. Realized gain of $210 on the 1099-B section.
Do I need to include any of this on my tax return or file his tax return separately? He did not have any other income.
