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Hey David

Thanks so much for the reply.

I completely understand what you are recommending, and i had a feeling that the answer was going to be filing a return for my daughter.

In past years, i probably filed this incorrect.  I thought  (incorrectly) that her accounts were linked to my Social Security number.  I had been reporting her investment statements under my return (therefore taxing her earnings at my tax rate).

Other than creating a tax disadvantage for myself / her, is there a reason that i cannot continue to file her earnings under my return?