I received 2 forms SSA-1099-SM. One is on my Daughter Morgan and the other is on Lewis. Do I have to file taxes on both of these? one for the child?

[princess-lab]

I read that you don't have to file the child unless this is the child's Tax return. the total of the two together is 25,663 if this helps.  I just want to know if I have to file these as income.

[MargaretL]

No - you do not have to file.  The 1099-SSA-SM forms for your children are never reported by your children if that is their only income.  And it is never reported on your tax return. 

[oak01]

What if the child also received form 1099-B with capital gains of $3082.28?

Does the child need to file? Or add to parents return?

[KathrynG3]

Yes, the child would need to file. It may be possible to add to the parent's return in certain circumstances.

When unearned income such as capital gains exceeds $2,200, the parent's tax rate is applied to amounts exceeding $2,200.

For more information, see: 

What is the 2020 Kiddie Tax?

How do I report and pay the Kiddie Tax on my 2020 return?

Topic No. 553 Tax on a Child's Investment and Other Unearned Income (Kiddie Tax) | Internal Revenue ...

@oak01