Do I report SSA 1099 for a minor under ordinary dividends if they also receive Alaska PFD?

[AhmirW2010]

My children receive ssa benefits because their dad is disabled. From what I understand they meet the filing requirements for unearned income but I am not sure where to file each.

[rjs · Accepted solution]

Social Security benefits are not dividends. If the child has Social Security benefits in addition to the Alaska PFD you cannot report the child's income on your tax return. You have to file a separate tax return for each child. On the child's tax return you enter the SSA-1099 under Retirement Plans and Social Security, even though the child is not retired.