Social security payments to children.
If the Social Security (SS) payments, including SS disability, were under his/her SS number (as they usually are), it does not get reported on your return. If it does need to be reported, it would go on his/her individual return. If that was his/her only income, it does not get reported at all. He does not normally need to file a tax return.
SS is only taxable & reportable when added to sufficient other income. Social security only becomes taxable, when his income, including 1/2 his social security, reaches $25,000.
The taxable portion, if any, of Social Security income is subject to the "KiddieTax".
There is special provision for lump sum payments for prevoius years. If his total SSA-1099 is more than $50,000 (so that half his SS is more than $25,000), he will have to file a return. But applying the special provision for lump sum payment, he will not pay any tax. Essentially tax is calculated as if the money had been received in the proper (previous) years.
