The following story is all in Pennsylvania. In 2018 my daughter received a monetary inheritance, significant amount. It was deposited into a savings account that was made into an UTMA. My daughter beneficiary and myself custodian. Due to Pennsylvania inheritance taxation, I paid out $3,000 in taxes to obtain the inheritance. The inheritance went fully into the UTMA as a plain savings account. So, it is now 2019 and I am wondering, can I as the custodian, withdraw $3,000 from the UTMA to reimburse me for the taxes I paid?