Who reports 1099-DIV from UTMA? My daughter has a UTMA account for which I am custodian. She is 19 and works part time, and so files her own return.

If the form is reported in her SS# then she reports it on her return if she is required to file ....if the only income is from dividends and she is required to file then you also have the choice to add it to your return ...not always the best option.