If the Social Security is the ONLY income your child is receiving he does not need to file a tax return. If he has a job or any other income in addition to the Social Security then his tax return needs to include the SSA1099 when he files a return. Just because he has income does NOT mean he can say he cannot be a dependent on someone else's tax return. You say he is under 18. He certainly can be claimed as a dependent on a tax return by a parent. And he must say so on his own tax return. When he answers the question in My Info that asks if e can be claimed as someone else's dependent he needs to say YES.
You never enter your child's SSA1099 or his W-2, etc. on your own tax return.
WHO CAN I CLAIM AS A DEPENDENT?
You can claim a child, relative, friend, fiance (etc.) as a dependent on your 2020 taxes as long as they meet the following requirements:
Qualifying child
• They are related to you.
• They cannot be claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They are not filing a joint return with their spouse.
• They are under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children
• They live with you for more than half the year (exceptions apply).
Qualifying relative
• They don't have to be related to you (despite the name).
• They cannot be claimed as a dependent by someone else.
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They are not filing a joint return with their spouse.
• They lived with you the entire year.
• They made less than $4300 (not counting Social Security)
• You provided more than half of their financial support. More info
When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them.
Related Information:
• Does a dependent have to live with me?
• What does "financially support another person" mean?
• Can I claim a newborn baby?
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
