Do I declare the sales, capital gains, etc. reported on 1099-DIV and 1099-B for a UTMA account associated with my dependent son's SSN or does he?

[dderodes]

Professional tax preparer at well-known company told me I should include on MY taxes, and I don't think this advice is correct. I am guardian on the account until he turns 21. I have used the account this year (2016) to pay for his educational expenses/room and board at college.

[biglebowski1128]

If it's his Social Security number, it belongs on his return; in fact, if he doesn't report it, he'll get a sweet and pleasant inquiry from the Service.