2018 procedure for dependents under 19 receiving SSA-1099

[hildypam]

All the answers from community refer to answers provided before the new tax laws went into effect. I need answers for 2018 tax laws. Benefit for student under age 19, and whether he should file.

[hildypam]

If the dependent has no other income, you say it is not taxable income. Does the parent have to add the dependents SSA-1099 on their income?

[Vanessa · Accepted solution]

If the dependent has no other income then it is not taxable income.  If the dependent has other taxable income and needs to file a return, they need to include the SSA-1099 on their return.

The new tax law did not affect the taxability of social security income.