Form SSA-1099

[cingnotary]

I have been receiving derivative benefits on behalf of my son for 10 months out of 2025. The tax form SSA-1099 came in his name because he turned 18 in November and began receiving the benefits directly to him. How do I proceed in entering this form? Is it strictly for his taxes? Or do I enter on mine at all?

[DianeW777 · Accepted solution]

It is strictly for his tax return. If this is the only income your son had then there is nothing to file. However, if he had other income then you will want to include this on his tax return just to be sure none of it will be taxed. 

When will some social security income become taxable?

• if half of your social security, combined with your other taxable income is below the following base amounts, then none of your social security would count as taxable income.
• The base amount for your filing status is:
  • $25,000 if you're single, head of household, or qualifying surviving spouse,
  • $25,000 if you're married filing separately and lived apart from your spouse for the entire year,
  • $32,000 if you're married filing jointly,
  • $0 if you're married filing separately and lived with your spouse at any time during the tax year. 
• Social Security Income FAQs