My wife receives SSI and so does our 2 year old. Do we include our son’s SSI ?

[xmasbaby0]

No you do not put your son's income on your return.  

WHAT IS THE DIFFERENCE BETWEEN SOCIAL SECURITY BENEFITS AND SSI?

https://www.ssa.gov/ssi/text-over-ussi.htm

[DeanM15]

SSI (Supplemental Security Income) is non-taxable. Social Security benefits, whether old age or disability, are taxable.

In either case, you do not put your son's income on your return.

If you are receiving an SSA 1099 then you are receiving Social Security benefits and need to enter them on your return. If your son has enough other income that requires a tax return you would include his SSA 1099. If his only income is the SSA 1099, then there is no reason to file a return for him.

SSI (Supplemental Security Income) is non-taxable. From Publication 907:  "Social security benefits do not include SSI payments, which are not taxable. Do not include these payments in your income."  For more information click here.