Whose name and Social Security number are in boxes 1 and 2 on the Form SSA-1099 for the Social Security payments? If it's the child's name and Social Security number, you do not enter it in your tax return. It's the child's income, not your income. It goes on the child's tax return if he or she files one. If the Social Security is the child's only income, he or she is not required to file a tax return, and the Social Security payments do not get reported anywhere.
