GNE
Returning Member

Where do I report interest for UTMA

Hello,

For 2017 tax return. My minor is 3 years old and we opened a UTMA under my name (I am the parent).  It earned $40 worth of interest in 2017. Where and how do I report this?  I think it can be taxed according to her tax bracket rather than mine, right? 

Thank you

Gene