If I am the Payee for my minor child on her SSA-1099, do I need to claim that income?

[b52cclemon21]

All correspondence is made out to MY NAME for HER NAME.

[DoninGA · Accepted solution]

The SSA-1099 would have her Social Security number on the form.  You do not report a dependent child's Social Security benefits received on your tax return.  If the child has no other income they do not report the benefits received on a tax return.

[tammyb1273]

What if dependent child works part time job and receives SSA 1099?  what are income limits