Disabled brothers ssa 1099

[JulieH1 · Accepted solution]

If your brother receives Social Security survivors/disability benefits, that is income to him, not to you. You do not enter it on your tax return. Look at Box 2 of the SSA-1099 and you should see your brother's SSN.

If that is the only income he has, then he does not have to file or report it either. 

If your brother has enough other income ( from a job or investments) to be required to file, then you report the SS on his return.