Neither.
Social security payments
to children.
If the Social Security
(SS) payments. Including SS disability, were under the child's SS number (as they
usually are), it does not get reported on your return. If it does need to be
reported, it would go on the child's individual return. If that was his/her only
income, it does not get reported at all. She does not need to file a tax
return.
SS is only taxable &
reportable when added to sufficient other income. Social security only
becomes taxable, when his income, including 1/2 his social security, reaches
$25,000