Our two children both received SSA-1099 in addition to my wife's SSA-1099. Does all the income get added together and put under my wife's SSA-1099 on the tax return?

[rjs · Accepted solution]

No, you do not report the children's Social Security income on the parents' tax return. If either child files a tax return, that child's Social Security income goes on the child's own tax return. But if Social Security is the child's only income for the year, the child is not required to file a tax return. In that case, the child's Social Security income does not get reported anywhere.