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UTMA, 9yo grandchild, file taxes?

I set up an UTMA for our grandson, now 9yo, with contributions going in automatically.  Do I file a tax return?  Is it included on our joint account?  How do I do the contributions, the interest and dividends, and the capital gains?

 

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UTMA, 9yo grandchild, file taxes?

I assume that any tax forms have his social security number. Whether he needs to file depends on how much he earned. 

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