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@PattiF 

 

yeah....but the student (or parent?) Closed the account in 2021.

 

That might have generated gains on a 1099-B from whatever holdings were sold, and/or 1099-INT and/or a 1099-DIV depending on when it was done...that he/she would have to report on their 2021 tax return.

 

Yes/No?

 

 

____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*