If my 2 yr old receives 1099 income, do I file a return on for them? The answer said to look in box 2 of the 1099 and i should see their ssn. Who's 1099 am I looking at?

He, at the ripe old age of 2, has no other income, just the benefits he receives since I, his father, am totally and completely disabled. He is listed as a dependent on my tax return.