Which divorced spouse is liable to pay taxes on capital gains and dividends earned by their (young)children?

One ex-spouse is custodian of two custodial accounts held in the name of each kid. The other ex-spouse claims both kids on her tax return each year due to having primary physical custody. Annual cap gains total more than $7500. for each kid.Which divorced spouse is liable to pay taxes on capital gains and dividends earned by their (young)children?
The person who's social is on the 1099 is the one responsible for the tax. The same info that is sent to you is sent to the IRS and they go by the social. If the kids social is on there as well they can claim it on their own tax return and you or who ever has custody can pay the tax that the kids owe. If you do it that way the tax is usually lower for the kid than for you to claim that as income.Which divorced spouse is liable to pay taxes on capital gains and dividends earned by their (young)children?
IRS gives free answers over the phone.. a few years ago they did a study and found even the IRS gave the wrong answer around 40% of the time.. Tax attorney should answer if you have only one question (free)
I believe it would be who ever claims the children on the tax return.

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