Do I file on my children's social security survivor benefits?

[rjs · Accepted solution]

On the Form SSA-1099 for each child's Social Security benefits, the Beneficiary's Social Security Number in Box 2 at the top of the form should be the child's Social Security number.

You do not report your children's Social Security benefits on your own tax return. It's your children's income, even though it is paid to you. If any of your children file a tax return, the child has to include his or her Social Security benefits on his or her return. If the Social Security benefits are a child's only income, the child is not required to file a tax return and the child's Social Security income does not have to be reported anywhere.