Does my son's non-earned income child portion of my SSDI have to be reported for tax purposes? If so, can it be on my return or does he have to file his own return?

I am 59 and my son is 15. I am disabled and get SSD. My son gets 50% of mine as the dependent share. For both of us it is the only source of income. My wife works and receives earned income.

Get your taxes done using TurboTax

It comes to him in his name and his ssn?  No.  If that is the only income he has it is not taxable and he doesn't have to file a return for it.  It does not go on your return.

View solution in original post

Hal_Al
Level 15

Get your taxes done using TurboTax

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 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

Get your taxes done using TurboTax

If my wife and I file a joint tax return and he is a dependent on our return, would his SSD payment be lumped in with my wife's earned income and it bumps it up passed that threshold, does it then become taxable?

Get your taxes done using TurboTax

No.  You do not report his income on your return.  If that is the only income he has then he does not have to file and nobody reports it.