How to report income for UTMA account

My son is 19 and has no income except i nterest from a UTMA account.  He is below the threshhold for reportable income on his own but I am confused as to how I should deal with his UTMA income.  Since he is over 18, I assume he is on his own as far as reporting is concerned, but my SS# is still listed as his UTMA custodian.  Can I simply ignore the UTMA income in this case and not report it on my account?
    The only person that would have any tax liability on this would be your son.  Since he is 19, he might need to move this money into a non-custodial account in his name.  Check state law and the titling on the UTMA--it's possible to set them up to stay in effect until age 25.
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