Enter the dividends and interest on your tax return because all of the income belongs to you for 2025. You can enter two separate forms as though they both belong to you. Then you can nominee the forms in your mom's name and social security number (SSN) to you so the IRS knows what's happening.
Nominee Returns. This is how the IRS knows what you are doing.
Generally, if you receive a Form 1099 for amounts that actually belong to another person or entity, you are considered a nominee recipient. You must file a Form 1099 with the IRS (the same type of Form 1099 you received). You must also furnish a Form 1099 to each of the other owners.
File the new Form 1099 with Form 1096 (this is a transmittal for the 1099) by mailing to the Internal Revenue Service Center for your area. (Provided on the Form 1096)
- On each new Form 1099, list mom as the payer and you as the other owner, as the recipient. On Form 1096, list mom as the nominee filer, not the original payer. The nominee is responsible for filing the subsequent Forms 1099 to show the amount allocable to each owner, which sounds like you are the only one.
The forms filed with the IRS should be the red copy (use the form(s) needed) so if you don't have a color printer, go to the IRS website to fill in and print the forms here:
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