Child Gets the Annuity, Parent Reports the Income Oct 1, 2026 Ledger & Tax XTROVERSO A gifted pre-1992 annuity can place the payment with a child and the box 1 income with a parent. The policy, withholding and gift need separate records. Annuities Box 1 Dutch tax Family governance LEDGER & TAX family wealth founder households gift tax legacy policies lijfrente Read more