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If my 16-year-old sons Alaska Dividend is not enough to report as income for a child under 24. Do I still need to report the dividend on the 1099-misc under my name?

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If my 16-year-old sons Alaska Dividend is not enough to report as income for a child under 24. Do I still need to report the dividend on the 1099-misc under my name?

https://ttlc.intuit.com/turbotax-support/en-us/help-article/import-export-data-files/enter-2021-alas...

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