I established a mutual fund in my name as custodian for my son under\nthe UGMA. My son turned 21 in tax year 2007. In that year I told\nseveral withdrawals from the UGMA mutual fund to pay some of his\ncollege tuition. The mutual fund gave me, of course, a 1099. My son\nhas little income (summer work mainly) so I would like it to go on his\ntax return. I will be treating him as a dependent on my tax return.\nWhere should the distribution from the mutual fund go?