my dependents receive social security due to death benefits

[AmericanTaxPayer]

I have two dependents both under 3 that will receive monthly payments from social security and teacher's retirement/pension, how can I determine if they will owe a tax payment

[DoninGA]

If the Social Security benefits they received are their only income they do not file a tax return.

You do not enter their SS benefits on your tax return.

[Bsch4477]

Since the kids have no other income they don’t have to report that income. 

[AmericanTaxPayer]

they will also be receiving monthly payments from California State Teachers Retirement System?

[DoninGA]

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@AmericanTaxPayer wrote:

they will also be receiving monthly payments from California State Teachers Retirement System?

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Depending on the amount of other income they may have to file a tax return if their total income is more than $12,950 in 2022. (Pension income plus taxable SS income)

Up to 85% of Social Security Retirement/Disability/Survivors benefits becomes taxable when all your other income plus 1/2 your social security reaches:

• Married Filing Jointly - $32,000
• Single or Head of Household - $25,000
• Married Filing Separately - 0

[AmericanTaxPayer]

Thanks, the estimated income per child is about 14K.

I will be filing married filed jointly. My wife passed away (this year 2022) so next year I will file head of household

[Bsch4477]

Rather than file  HOH you can file QW in 2023 and 2024 with the same standard deduction as filing jointly.