SSA -1099 for full time 19 year old

[crampshee4]

My son age 19 full time student received a ssa1099 form. He was in high school until June 2022 and started college Aug 2022. I claimed him on my tax return. Does he need to file to report the money received or do I report or do we not report at all. He also has $42 interest earned? 

Tia

[xmasbaby0]

Unless your son had any other income for an after school or summer job, etc. the SSA1099 does not get entered on a tax return.  It does not go on your tax return.   If he had any other taxable income then he needs to include the SSA1099 on his own tax return.