Ssa 1099 for children

[DianeW]

If this is the only income the children have they will not have to file a tax return.  Do not include this income on your own tax return.  

It's important for you to decide, based on their own income from the SSA-1099, whether they were able to pay for more than half of their own support.  The Qualifying Child Rules are shown below so you can review.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.

3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.

4. The child must not have provided more than half of his or her own support for the year.

5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child. 

6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.

7. The child must be younger than you unless disabled.

[knightmr9]

My 15 yr. old adopted granddaughter received $11,376 in soc security unearned benefits in 2019.  She received a 1099 for that amount.  Based on your response, I will conclude she is not required to file an fed tax return.  Am I correct?

[DoninGA]

---

@knightmr9 wrote:

My 15 yr. old adopted granddaughter received $11,376 in soc security unearned benefits in 2019.  She received a 1099 for that amount.  Based on your response, I will conclude she is not required to file an fed tax return.  Am I correct?

---

Yes, you are correct.  She is not required to file a tax return.

[knightmr9]

Thank you for your response!