My wife and I file jointly. I receive a social security retirement benefit, so our our 14-year-old receives a benefit and receives an SSA-1099 for about $7,500. Does she have to file with the IRS. Can I still claim her as a dependent?

[Carl]

If the minor's SS income is under the minor's SS number as reported on their SSA-1099, that income does not have to be reported on any tax return. They are still your dependent and claimed as such.