My income procludes me from contributing to my childs ESA. However it
is perfectly legal for me to give the $2000 to my child for them to
contribute into the account. But, since my children are young and have
no checking account of their own, how do I document for the IRS that
the money came from them and not me? For Tax yr. 2004 I sent the money
to the ESA account (tranferred the money from my account into the ESA)
but I would like to treat this as coming from the child. As an
alternative I could withdrawl the money as a excess contribution
before June 1st, then re-deposit in some manor that would show it came
from the child.