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Your son's SSA-1099 does not get entered on your tax return. If that is his only income he does not file a tax return.
If you are filing jointly with your spouse then his SSA-1099 is entered on your tax return.
To enter Social Security benefits reported on form SSA-1099
Or enter ssa-1099 in the Search box located in the upper right of the program screen. Click on Jump to ssa-1099
Only your husband's SS or SSDI if you file a Joint return. If you file separately then he will have to file his own return for it.
If your son only got Social Security or SSDI or ssi he doesn't have to file a return and nobody reports it.
Filing requirements for a dependent
https://ttlc.intuit.com/community/children-dependents/help/do-i-need-to-file-my-own-taxes-if-i-m-a-d...
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