My children recieve survivor benefits and I am their payee, can my partner claim them as dependents on his taxes?

[HopeS]

Please clarify your question. Was the survivor benefit paid to the children?  Whose name Is on Form SSA 1099?

[mooremeghan14]

They receive a monthly survivors benefit check from their father(deceased). My partner (unmarried) and I live together and is the sole provider in our family. I am their payee...I'm wondering if he (my partner) is able to claim the children although he is not their payee.

[VolvoGirl]

The SS doesn't matter.   Is he claiming you also?  If you all lived with him the whole year and you had less than $4,400 income for the year he can claim you and the kids.  Their SS doesn't count towards the 4,400.   But he can't claim Head of Household unless he has a child of his own.

Who can you claim
https://ttlc.intuit.com/community/credits-and-deductions/help/who-can-i-claim-as-my-dependent/01/267...

FOR SOCIAL SECURITY

You don't include their income on your return. It would only go on their return if they are required to file one. If they only got Social Security or SSDI or ssi they don’t have to file a return and nobody reports it.

[HopeS]

Yes, since your partner provided more than half of their financial support for you and your children, he can claim them as qualifying relatives. 

To be a qualifying relative the following criteria must be met:

1. They don't have to be related to you (despite the name)
2. They aren't claimed as dependent by someone else
3. They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident
4. They aren’t filing a joint return with their spouse
5. They lived with you the entire year (exceptions apply)
6. They made less than $4,400 in 2022
7. You provided more than half of their financial support

As VolvoGirl mentioned the SSA-1099 should not be entered.

Look at Box 2 of the SSA-1099 and you should see the person's SSN.
If that is the survivor benefits are only income a child/dependent has, then the child/dependent does not have to file or report it either.  If the child\dependent has enough other income to be required to file, then the child reports the SS on their own return.

@mooremeghan14