The SSA-1099 would have the child's Social Security number on the form. You do not report a dependent child's Social Security benefits received on your tax return. If the child has no other income they do not report the benefits received on a tax return.
The type of Social Security benefits children receive when their parents are deceased is called survivors benefits. ... Survivors benefits are paid out on a tax-free basis. However, if children have work earnings or other taxable income, their total income could cause their benefits to become taxable.
If the child has another W-2 and needs to file because he made more than $6,350 then he can add the SSA-1099 to his return and mark that someone else can claim him (if you are someone else is claiming him).
If you are not claiming him and he made more than $10,400, then he needs to file a return.
