I have a UTMA account for my son. He was 20 years old on 1/1/18. His income for this account was > than 1,050 but less than 10,500. I claim him as a dependent. He worked full time for six months or less (I think). He also was a full time student. He had taxes withheld for 2017 and has filed his return already but did not include this. Can I pay his taxes on form 8814 or must he file an amended return (or some other option)?
