I have a custodian investment account for my 17 year old son. Do I report that 1099 on my taxes or on his?

[ColeenD3]

Whose name is on the 1099? If it is yours, include it. If it has your son's name, you may need to file a return for him.

Single dependents— . You must file a return if any of the following apply.

1. Your unearned income was more than $1,100. 

2. Your earned income was more than $12,550. 

3. Your gross income was more than the larger of— a. $1,100, or b. Your earned income (up to $12,200) plus $350.