It's not taxed if his name and Social Security number are in boxes 1 and 2 at the top of the SSA-1099, and that's his only income for 2016. If your name and Social Security number are in boxes 1 and 2, it's your income and you have to include it on your tax return. The Social Security number in box 8 at the bottom of the form is not what determines whose income it is.
If your name and Social Security number are in boxes 1 and 2 on the SSA-1099, add the amounts on the two SSA-1099s together and enter the total in TurboTax.
