To find out whether any of the child's benefits may be taxable, compare the base amount for the child’s filing status with the total of:
- One-half of the child's benefits; plus
- All of the child's other income, including tax-exempt interest.
If the child is single, the base amount for the child's filing status is $25,000.
If the total of (1) one half of the child's social security benefits and (2) all the child's other income is greater than the base amount that applies to the child's filing status, part of the child's social security benefits may be taxable. You can figure the taxable amount of the benefits on a worksheet in the Instructions for Form 1040 (and Form 1040-SR) or in Publication 915.
Here's more info on Survivor's Benefits from the IRS.
@MicheleLu
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