Mom is my client and her 20 year old Dependent Daughter received a 1099-Q with DD's social security number.  Do I include it on M's 1040?  In Lacerte on screen 14 it only asks if it's for taxpayer or spouse, nothing for dependents so I am worried that IRS is not going to see the match up and end up sending DD a letter?  How would you enter it?  I have looked high and low and cannot find a definitive answer on who should report this.

Thank you!