reporting sale of stock

[cjcoll21]

SALE OF STOCK IN A CUSTODIAL ACCOUNT, WHOM MUST FILE? THE PARENT TAX RETURN OR THE CHILD? IN MY CASE THE CHILD TURNED 21 IN 2020. 

[macuser_22]

Stock sales can only be reported on the  child's own tax return.

Also, a custodial account ends when  the child becomes an adult, age 18 in almost all states. Some financial institutions do not change it even though it is legally the child's own account.

[ColeenD3]

Whose social security number in on the 1099-B? That is the person who reports the sale.