If my 2 yr old receives 1099 income, do I file a return on for them? The answer said to look in box 2 of the 1099 and i should see their ssn. Who's 1099 am I looking at?

[jeremyericksonmc]

He, at the ripe old age of 2, has no other income, just the benefits he receives since I, his father, am totally and completely disabled. He is listed as a dependent on my tax return.

[Texas Roger · Accepted solution]

I assume this is social security benefits reported on an SSA-1099. You do not report it on your tax return and it is not taxable for your child.