I have a client with a dependent child show receives a Charles Schwab composite statement with a 1009-DIV, 1099-INT and 1099-B. The total income on the statement is only $737, so I don't think the Kiddie tax laws are n play here. My question is whether the parent should include it on their tax return or not. The Composite statement says on the front:
"(parent's name) CUST FOR (dependent's name) UTXUTMA UNTIL AGE 21"

but all the statements have the dependent's SS number on them.

Can anyone help me out here?

- Ky