You shouldn't add any income reported on a SSA-1099 on any ones tax return besides the ones whose social security number is listed on the form. The children don't need to file a tax return based solely on the social security income, as it is not taxable by itself. If they have to file a return to report other income, then they should report the social security income on their return. You wife should not report the social security income of the deceased on her tax return, it would only go on the final return of the deceased. You have no legal responsibility to file a tax return for the deceased unless you are the executor of the estate. Also, an inheritance is not taxable in your case, so your wife would not have to report the social security income as taxable if she received it.
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