6 Years old Grandkid received$25,600 SS Surviving benefits(No other income). Claimed as dependent on mother tax return. Does he pay any tax form 1040 on this SS income?

[JRPATEL-AHMEDABAD]

Does he needs to file form 1040? Does SS surv. benefits for minor are federal tax exempt with no other income and claimed as dependent on his mother's return?

[Bsch4477]

Those benefits are tax free and don’t have to be reported. 

[Hal_Al]

Q. Does he pay any tax form 1040 on this SS income?

A. No.

Q. Does he needs to file form 1040?

A. No

Q. Are SS surv. benefits, for minor, federally tax exempt, with no other income and claimed as dependent on his mother's return?

A.  Technically, no. But, effectively yes. 

Social security payments to children.

 If the Social Security (SS) payments, including SS disability or survivor's benefits, were under his/her SS number (as they usually are), it does not get reported on the parent's return. If it does need to be reported, it would go on his/her individual return. If that was his/her only income, it does not get reported at all. She does not need to file a tax return. 

SS is only taxable & reportable when added to sufficient other income. Social security only  becomes taxable, when his income, including 1/2 his social security, reaches $25,000

 Reference: https://www.investopedia.com/ask/answers/102814/are-social-security-survivor-benefits-children-consi....

[JRPATEL-AHMEDABAD]

Thanks to all. I got my answer-Jayant