Social security survivors benefit paid to me for care of my son- do I need to claim them?

His name is listed on the SSA1099 Box 1
MargaretL
Expert Alumni

Retirement tax questions

No, you don't report them on your tax return.

If that is your son's only income, he doesn't need to file either.

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Retirement tax questions

No.  That would go on his return fhe had to file.