If you are receiving SSA survivors benefits and your two children are also receiving benefits, the family will receive three SSA-1099 forms. You will receive a form, under your SS# and each of your children will receive one with his/hr SS#. Only your SSA-1099 will be reported on your tax return.
Social security payments to children.
If the Social Security (SS) payments, including SS disability, were under the child's SS number (as they usually are), it does not get reported on your return. If it does need to be reported, it would go on his/her individual return. If that was his/her only income, it does not get reported at all. He does not need to file a tax return.
SS is only taxable & reportable when added to sufficient other income. Social security only becomes taxable, when his income, including 1/2 his social security, reaches $25,000
