Joint investment account with dependent

[julie2009]

If i am a JTWROS on investment account of my dependent son and the unearned income from the account  is less than $1100, do i need pay taxes on it or can this income be treated as "kiddie tax"?  the SSN associated with the account is my son's, he is listed as primary account holder. I claim my son as dependent on my tax return 

[Mike9241]

does he have any other income?

[FangxiaL]

Did you fund the account? If so, report it on your return.

[julie2009]

no

[julie2009]

no, it was funded by his chess tournament winnings (covered under "kiddie tax") over the years and birthday presents from relatives (from many years)