Taxpayer name as cust for taxpayers dependent

Recipient's TIN is the taxpayer dependents.

Dependents DOB 03/26/2010 he is 12.

Will this go on the taxpayers account?

dividends 105.84

qualified dividends 105.84

1099-B

Proceeds $107,262.26

Cost Basis $106,202.74 

Wash $594.09