I am raising my little brother's kids and they recieve death benefits from social security. Is this taxable income for me the guardian

[rjs]

The Social Security death benefit is not your income, even it's paid to you. It's the kids' income. (On the SSA-1099, box 2 at the top should have the child's Social Security number, not yours.) If the child has no other income, he or she is not required to file a tax return. In that case, the Social Security benefits don't get reported anywhere.