1099-B question, please help!

[Ettie]

What is the name of your state (only U.S. law)? Maryland

We closed my daughters account and she received a check for 2098.00 Received a 1099-B. It has my name "First Last C/F" and my childs "First Last UTMA/MD". (She is 19 years old, was 18 last year until Oct). Should this be put on my tax return or hers? She made less than 1200.00 last year working.

Thanks!

 

[LdiJ]

What is the name of your state (only U.S. law)? Maryland

We closed my daughters account and she received a check for 2098.00 Received a 1099-B. It has my name "First Last C/F" and my childs "First Last UTMA/MD". (She is 19 years old, was 18 last year until Oct). Should this be put on my tax return or hers? She made less than 1200.00 last year working.

Thanks!

Whose social is on the account?