Whose tax return should 1099 from UTMA fall under?

[JZ26]

My child turned 18 Jan 2015. Child has an UTMA account still in parents name, and also took a summer job in 2015 earning less than $6,000. Started college in the fall in- state and will be claimed as a dependent. We received a 1099-DIV and box 1A  thru Box 2 totals are under $500.00 If child files separately, should the 1099-DIV  be  listed under childs or parents tax return?

[Hal_Al]

It goes on the child's return. There is a provision for reporting the child's investment income on the parent's return, However, once the child has W-2 income, he must file his own return and also include his investment income. This assumes the 1099-Div was issued under his SS#