Entering 1099-DIV infromation for UTMA account in TurboTax

[ssh9]

My 11 year old son received a 1099-DIV reporting $8 dividend in a UTMA account. Do I have to enter this information anywhere in the TurboTax questionnairs of my tax return?

[Vanessa A]

No.  The first $1,150 of unearned income for a child is tax free.  This means, you would not need to include an $8 1099-DIV on your return. 

[ssh9]

Thanks