Social Security is reported on the tax return of the person whose SSN is listed on the SSA-1098. If social security is their "ONLY" income for the entire tax year, then that person does not need to file a tax return at all.
When your 14 year old gets her first job, then the SS income will be reportable if it's her SSN that is on the SSA-1099. Now while she will be required to report it, I seriously doubt she will earn enough money to have to pay "any" taxes on it.
