Yes, but regardless of whether or not the child's social security income is taxable, or whether a child's tax return is required, the question of the child's source of support still remains. I've received mixed answers when I've checked other sources on exactly how social security benefits are treated regarding support. Some say the untaxable portion of social security is invisible to the IRS in terms of support, while other sources say the child's untaxable social security can figure in some way in the support criteria.
