If your children receive Social Security survivors/disability benefits, that is income to them, not to you. You do not enter it on your tax return. Look at Box 2 of the SSA-1099 and you should see the child’s Social Security Number.
If that is the only income the child has, then the child does not have to file or report it either.
The child may be required to file, if they have additional income such as a job, or dividend income.
See Publication 17, page 6 for further information on if your child needs to file a return if they have additional income.
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