Your children do not have to file tax returns for Social Security they are receiving unless someday they are filing tax returns with OTHER income they also received. And their Social Security income does NOT go on your own tax return.
I think you may be confused about "unearned" income such as income from investments, which could be subject to the "kiddie tax." Social Security is not subject to the "kiddie tax."
https://ttlc.intuit.com/community/income/help/what-is-the-kiddie-tax/00/25913
Someday if your children have other income from some other source such as a job, then when they file a tax return, the Social Security SSA1099 must be included on their own tax returns. You will never put it on your own return.
**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.**
