You mean The Uniform Gifts to Minors Act (UGMA) and the Uniform Transfers to Minors Act (UTMA)?
See this answer concerning UTMA - <a rel="nofollow" target="_blank" href="
https://ttlc.intuit.com/questions/4329796-as-an-utma-custodian-do-i-file-separate-returns-for-the-mi...>
