My child turned 18 Jan 2015. Child has an UTMA account still in parents name, and also took a summer job in 2015 earning less than $6,000. Started college in the fall in- state and will be claimed as a dependent. We received a 1099-DIV and box 1A thru Box 2 totals are under $500.00 If child files separately, should the 1099-DIV be listed under childs or parents tax return?
