If married filing separately, and a legal payee for my daughter for social security as her only source of income, so I need to declare her income?

[mriviere2019]

If I am a legal payee for my daughter's social security income, as her only source of income, do I need to declare it?

[Coleen3]

If the SSA 1099-S is issued in your name, you must declare the income on your return. If it is in her name, it is not taxable and a return does not need to be filed if it is her only income.