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I am the rep payee for my daughter and she received a SSA-1099, she will be 40 this year. Where do i add this income if so?

 
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I am the rep payee for my daughter and she received a SSA-1099, she will be 40 this year. Where do i add this income if so?

If the SSA-1099 has her Social Security number in box 2 of the form, you do not enter the form on your tax return.  If that is her only income she does not file a tax return.

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