On the other hand, you do not get a 1099-Div for an IRA. So, what you probably have is a UTMA (UGMA) custodial account, and not an IRA, and that is taxable.
The total amount is more than $1050, which means it must be reported, even though no tax will be due.
If his/her only income is from interest and dividends, Alaska PFD or capital gains distributions shown on a 1099-DIV, there is a provision for entering it on your return, using form 8814. Enter at Less common income / Child's income.
But, it is usually best for him to file a separate return, as qualified dividends and capital gain distributions could be taxed at a higher rate on the parent's return.
