Child social security

[MicheleLu]

If a 7 year old received $30,000 in social security in one year, does she have to file a tax return?

[xmasbaby0]

Do not enter the SSA1099 for your child on your own tax return.   Someday if the child has other income  (after school job, etc.) and is filing a tax return, for that tax year he will need to include the SSA1099 on his own return.  Until then, it does not get entered anywhere.

[MicheleLu]

No I understand not t include this on my tax return.  Everything I have read online seems to state not to unless requirements to file are met or over $20,000.  I want to make sure she does not need to file her own return .  She will never get this amount in one year again but I understand for future years.  She is 7 though but the $20,000 amount has thrown me off  

[SharonD007]

As long as your child has no other income, you won't have to file a tax return for them because Social Security income isn't taxable if you have no other income.  Once your child has other income and their Modified Adjusted Gross Income (MAGI) exceeds the base amount for their filing status, some of their social security income is taxable. TurboTax calculates the taxable part when all of the income is entered.

Refer to the TurboTax Help articles How does receiving Social Security affect my taxes? and Is my Social Security income taxable? For additional information.   

To find out information on the base amount for social security, refer to IRS Pub 915 Social Security and Equivalent Railroad Retirement Benefits.