DO I report SSA 1099 income for dependent children under 18?

My exhusband just started receiving Social Security benefits and My 3 children received benefits in lieu of child support. My 18 year old received them for part of the year and his stopped when he turned 18. He is not required to file a return on another other income basis. Are these SS benefits required to be reported as income?

(Asked 01/31/09, Views 35)

If the only income your child received during 2008 was social security benefits, the benefits generally are not taxable and filing a return is probably not required.

If there is no income other than social security benefits compare one-half of the benefits from box 5 of Form SSA-1099 to the base amount for your child's filing status to see if the benefits are taxable.

The base amount for single filing status is $25,000.00

See the discussion Are Any of Your Benefits Taxable in Pub 915.

Pub 915 Social Security and Equivalent Railroad Retirement Benefits
http://www.irs.gov/pub/irs-pdf/p915.pdf

(Posted 01/31/09)