No, it is not income to you. Supplemental security Income (SSI) is not income to him either, it is considered welfare.
However, if by SSI, you means social security income; read on.
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. She does not 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
