Should I report as taxable income on my 1099-DIV with $195 dividends which I never received money?

[mkimusa]

This is first time to file income as a college student for scholarships, but I did received 1099-DIV.  my parents will reports $195 of dividends as their a child and wonder if i still have to report it for myself.

[fanfare]

your name and SSN on the 1099-DIV is what makes it 'your' 1099-DIV.

If you have to file for reasons other than 1099-DIV, you must put that income on your own return and your parents can't use Form 8614 to report it on the parents' tax return. Generally, Form 8614 is not beneficial.