No. If your children received SSA1099's you do not put the kids' SSA1099's on your own return. If the children have any other income --like from after school jobs, etc. then they can file a return and include their own SSA1099 on their return. Otherwise, only your own SSA1099 goes on your tax return--with your other income. If the SSA1099 represents your ONLY income, then you do not have to file a tax return.