Your child's Social Security Survivors benefits are taxable if they have other income and it's over the base amount ($25,000 (includes half of their benefits) if the child is single). If that's the case, they must file their own tax returns.
Refer to the IRS FAQ Are Social Security survivor benefits for children considered taxable income? for more information.
Depending on your boys age, along with other requirements will determine if you can claim them as dependents. To determine if you can claim them as your qualifying child, the following questions must be true.
For a Qualifying Child Dependent:
- They must be related to you.
- They can’t be claimed as a dependent by someone else.
- They must be a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They can’t file a joint return with their spouse if married.
- They must be under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children.
- They must have lived with you for more than half the year (exceptions apply).
- They didn't provide more than half of his own support for the year.
If your dependent doesn't meet the rules for a qualifying child dependent, they may meet the rules for a qualifying relative dependent:
For a Qualifying Relative Dependent:
- Their income must be less than $5,050 (social security benefits excluded)
- You provided over half of their support
- They are not filing a joint tax return if married unless filing to claim a refund of withholding
- They must be a U.S, citizen, U.S. resident, U.S. national or resident of Canada and Mexico
- They must live with you all year, unless he falls under one of the categories—Does a dependent for 2024 have to live with me?
Refer to the TurboTax article Rules for Claiming Dependents on Taxes for more information.
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