I contribute to a Uniform Transfers to Minors Act (UTMA) for my granddaughter under her social security number. Do I have to include the 1099 for it that I receive.

[GeorgeM777]

You received the 1099-B because presumably you are the custodian on the account.  As custodian, you may have to include the income from the 1099-B on your return.  However, it could be that your granddaughter may solely be responsible for reporting the income on her return.  

As a way of background, generally the child is responsible for reporting the income from the account on their own tax return.  If the child's income is solely from investments and less than $2,200, they are not required to file a tax return.

If the amount they have as income from investments exceeds $2,200, the income will be taxed at the custodian's tax rate.

The Kiddie Tax is the tax levied on the portion of the child's unearned income that exceeds $2,200. Children who only had earned income from a job or self-employment, or who don’t make enough money to be required to file, or are filing jointly with their spouses, are exempt from the Kiddie Tax.

There are conditions when the custodian can report the income on their tax return.  For this to occur, all of the following conditions must be met:

1. At the end of the tax year your child was under age 19 (or under age 24 if a full-time student).
2. Your child's gross income was less than $11,000 for the tax year.
3. Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends).
4. No estimated tax payments were made for your child for the tax year, and no overpayment from the previous tax year (or from any amended return) was applied to the current tax year under your child's name and social security number.
5. No federal income tax was withheld from your child's income under the backup withholding rules.
6. Your child is required to file a return unless you make this election.
7. Your child doesn't file a joint return for the tax year.
8. You're the parent qualified to make the election or you file a joint return with your child's other parent.

Here is a link to an IRS webpage discussing the tax on a child's investment and other unearned income which you might find helpful.

The Tax on a Child's Investment and other Unearned Income