My son graduated high school in May 2020 and joined the Navy in August 2020. He is 18 and he lived with me full-time through July 2020. He and has the following financial situation: W-2 Income of $13473 (Navy plus PT job), a UTMA account in his name with Dividend and Capital Gain distributions, and he has contributed to both Traditional and Roth IRA's in his separate account (non-UTMA). Does he file his own return and does he report the UTMA distributions?
