https://ttlc.intuit.com/community/taxes/discussion/utma-for-dependent/01/380993#M157801 <P>I have a UTMA account for my son. He was 20 years old on 1/1/18. His income for this account was &gt; than 1,050 but less than 10,500. I claim him as a dependent. He worked full time for six months or less (I think). He also was a full time student.&nbsp;He had taxes withheld for 2017 and has filed his return already but did not include this. Can I pay his taxes on form 8814 or must he file an amended return (or some other option)?<BR /></P> Tue, 04 Jun 2019 01:01:57 GMT perkinscharles 2019-06-04T01:01:57Z https://ttlc.intuit.com/community/taxes/discussion/utma-for-dependent/01/380993#M157801 <P>I have a UTMA account for my son. He was 20 years old on 1/1/18. His income for this account was &gt; than 1,050 but less than 10,500. I claim him as a dependent. He worked full time for six months or less (I think). He also was a full time student.&nbsp;He had taxes withheld for 2017 and has filed his return already but did not include this. Can I pay his taxes on form 8814 or must he file an amended return (or some other option)?<BR /></P> Tue, 04 Jun 2019 01:01:57 GMT https://ttlc.intuit.com/community/taxes/discussion/utma-for-dependent/01/380993#M157801 perkinscharles 2019-06-04T01:01:57Z https://ttlc.intuit.com/community/taxes/discussion/since-he-had-wages-and-filed-his-own-return-then-the-utm/01/380996#M157802 <P>Since he had wages and filed&nbsp; his own return then the UTMA income will also be reported on his return not yours.&nbsp; If he failed to include that income then he will need to amend the return.</P> Tue, 04 Jun 2019 01:01:58 GMT https://ttlc.intuit.com/community/taxes/discussion/since-he-had-wages-and-filed-his-own-return-then-the-utm/01/380996#M157802 Critter 2019-06-04T01:01:58Z