Your tax return and income has nothing to do with your daughter. Only *her* income matters. It would be her IRA owned by her (although if she is a minor it can be a custodial account with you as custodian but it is still her IRA) and she reports her income on her own tax return, not yours.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
