Client has 3 grandchildren subject to kiddie tax (tribal pay from an Indian Casino) she is raising the children as the parents are drug addicts and neither the grandparent or kids have seen them in years. She never went to court to get custody of the grandkids, but the Indian tribe stepped in and took over custody and gave the kids to the grandmother to raise. They are not living on a reservation. Can I use the grandmother's info for the kiddie tax on the children's return? She is the one claiming them, and even if I could get the parents info - I am pretty certain the income would be zero or something close to that. The grandmother is in the lowest tax bracket herself so it really wouldn't make any bottom line difference, would it be okay just to use the grandmother's info & finish this up?