My daughter's SSN is listed for the IRA for the 1099-DIV. Her dividends were 95 and her capital gain was 1509. Do I claim it?

[Coleen3 · Accepted solution]

Do not include the dividend on anyone's return. Money invested in aan IRA is not taxable. The income grows tax free.

[Hal_Al]

On the other hand, you do not get a 1099-Div for an IRA. So, what you probably have is a UTMA (UGMA) custodial account, and not an IRA,  and that is taxable.
The total amount is more than $1050, which means it must be reported, even though no tax will be due.

If his/her only income is from interest and dividends, Alaska PFD or capital gains distributions shown on a 1099-DIV, there is a provision for entering it on your return, using form 8814. Enter at Less common income / Child's income.
But, it is usually best for him to file a separate return, as qualified dividends and capital gain distributions could be taxed at a higher rate on the parent's return.