Child age 8 with unearned income

[needaanswer]

Our Grandchildren receive Retirement and Social Security benefits from their deceased Mother.  Teachers Retirement  of $2040 per year and Social Security of $3060 per year.  Do I have to file individual taxes for the children?  If so how do I determine the MAGI so I can add it to their fathers return as he gets insurance from the marketplace.

[DoninGA]

If the amounts you entered are all that the child received, they do not file a tax return.

You do not enter the child's Social Security benefits or the income from the retirement fund on your tax return.

[needaanswer]

Thank you.  Each child receives that amount per year.     Would I do that form 8615 for them?

[DoninGA]

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@needaanswer wrote:

Thank you do I do that form 8615 for them?

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No.  That form is not required based on the child's type of income.

[needaanswer]

Where do I add their income on their Dad's form?

[DoninGA]

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@needaanswer wrote:

Where do I add their income on their Dad's form?

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You do not enter any of the child's income on his tax return.

[needaanswer]

None of the unearned income of $5,100 yearly that each child receives  needs to be reported?  Just want to make sure I understand correctly.

[DoninGA]

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@needaanswer wrote:

None of the unearned income of $5,100 yearly that each child receives  needs to be reported?  Just want to make sure I understand correctly.

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Since the child is not required to file a tax return, the unearned income does not need to be reported on a Form 8615.