My child received a SSA 1099 from the death of his mother but it is unclear how I put it on my taxes or if I need to?

[Annette615]

The 1040 has me putting it as my income but it is not. The instruction on the back state as if my child is filing his own tax return.

[DoninGA]

You do NOT enter the Social Security benefits received by your child on your tax return.  If the child has no other income then they do not have to file a tax return.