Does child claimed as dependent need to file Federal and State tax? (SSA 1099 income)

[arsdean]

Hello -

My son is 3 years old, dependent and we claim him as a dependent on our joint tax return. Last year I received disability income (SSDI) from SSA which also qualified my dependent child to get dependent benefits/income. The income is for my son but I am the representative payee/parent.  For calendar year 2022, we received 2 separate SSA-1099s (social security benefits statement) - one for me and one for my son. Do I need to file a separate return for my 3 year old to report this income (Federal and State -VA)? Does this income need to be reported as this is his only income? 

[xmasbaby0]

Do not enter your child's SSA1099 on your own tax return.   He does not have to file a tax return for the SS he is receiving.  Someday......when he has an after school job, etc., and does file a tax return, he will need to include the SSA1099 for that year on his own tax return.  Til then, you do not enter it anywhere.

[Hal_Al]

Q. Do I need to file a separate return for my 3 year old to report this income (Federal and State -VA)?

A.  No.

Q. Does this income need to be reported as this is his only income?

A. No. Do not report it on your tax return and do not file a separate tax return form him. 

Social security payments to children.

 If the Social Security (SS) payments, including SS disability, were under his/her SS number (as they usually are), it does not get reported on your return. If it does need to be reported, it would go on his/her individual return. If that was his/her only income, it does not get reported at all. She does not need to file a tax return. 

SS is only taxable & reportable when added to sufficient other income. Social security only  becomes taxable, when his income, including 1/2 his social security, reaches $25,000

[arsdean]

My State Tax returns are asking for the AGI (Adjusted Gross Income) for my dependent toddler who received supplemental disability income (reported on SSA 1099). No other income was received by my child. Should I put 0 income for his AGI and exclude the SSA 1099 amount?

[MarilynG1]

Yes, put 0 or leave blank AGI for dependent toddler on your State return.

@arsdean 

[frankagate]

The SS form has my ss number with a C1 at the end and not their number.  Does that mean that I need to claim on my tax return?

[DoninGA]

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@frankagate wrote:

The SS form has my ss number with a C1 at the end and not their number.  Does that mean that I need to claim on my tax return?

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Whose Social Security number is in box 2 of the Form SSA-1099?

[frankagate]

mine, with a C1 after my number

[VictoriaD75]

The C1 on the document identifies the type of benefits received. In this case, the C1 refers to benefits for a child, including a minor, student, or disabled child.

Social Security Number Codes

@frankagate