I am using TurboTax to do my taxes.
I have a UTMA brokerage account for each of our four grandchildren. I received for each a Form 1099-Div for filing taxes. Each of my grandchildren are under 11 years of age. Each received under 1a. Total Ordinary Dividends $85.98 or less. Do I have to report this income in my taxes on a form 1099-DIV?