Utma account child is now 25

My daughter has an Utma account**  but is now working full time and 25 years old

** "UNDER THE NC UNIF TRSF TO MINORS ACT"

Assuming she reports the qualified / ordinary dividends <$37.66> and capital gains distributions <$106.01> 

.. what form is this reported on ?

 

Many thanks,

 

Tom

 

we have procrastinated on transferring it to her name, but will def do it this year