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adelajk
New Member

Ssa-1099

Hello, I’m the adult/parent.   I got approved for SSDI last year.  My son is not disabled.   My son was a minor, during the time I was due back pay with Ssdi   My son rec’d ssa 1099 for his portion.    It was auto deposited to my bank account with my own ssa-1099.   

Does my son report this on taxes, or do I?   His ssn is in box 2, but my ssn is in box 8.   He made 12k on a part time job in 2024 too, which is too low to file returns with, unless he has to add in the Ssdi?    Anyway, I’m confused!   

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11 Replies
AmyC
Expert Alumni

Ssa-1099

Neither of you will report the income. His income is low enough that the Social Security isn't taxable so he is not required to file a return. The IRS has a great quick quiz where you can enter Social Security and wages and see the IRS showing the amounts and a return not required. 

See Filing requirement - Do I need to file a tax return?

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Ssa-1099

Do not enter the SSA1099 for your child on your own tax return.   Someday if the child has other income  (after school job, etc.) and is filing a tax return, for that tax year he will need to include the SSA1099 on his own return.  Until then, it does not get entered anywhere.

 

Since he did have a job and earned income he will include his SSA1099 on his own return with his other earned income.

 Go to Federal> Wages & Income>>Retirement Plans and Social Security  (SSA1099 and 1099RRB) to enter his SSA1099.

 

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
adelajk
New Member

Ssa-1099

My single 19 yr old son’s gross income is under the 14,600.    So he isn’t required to file a tax return in 2024, correct?   He’s a full time college student, so he’s still a “dependent” under me.  Thanks for your help!

Ssa-1099

@adelajk Even if his income is under the $14,600 single standard deduction amount, if he had any federal or state tax withheld from his pay, he would want to file a return in order to seek a refund.  He can get a refund for amounts in box 2 or 17 of his W-2.   Or...if his income was self-employment income he is required to file if he had even $400 of self-employment income; he would owe self-employment tax for Social Security and Medicare.

 

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return.  He/she can file his own return for a refund of some of his withheld wages from boxes 2 or 17 (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return.  (Supervise this closely or prepare it for him!)

If your dependent’s earnings were over $400 and were reported on a 1099Misc or 1099NEC then he must file a return and pay self-employment tax for Social Security and Medicare.

 

 

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/

 

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
adelajk
New Member

Ssa-1099

Thank you!

DaveF1006
Expert Alumni

Ssa-1099

Normally, he would not need to file a tax return unless he had unearned income of more than $2,600. Unearned income includes things like interest, dividends, capital gains, and taxable Social Security benefits.

 

If he has no unearned income, then he does not have a earned income reporting requirement for income above $14,600. If he had tax withheld from his income, he should file a tax return for a complete refund of those taxes that were withheld.

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Ssa-1099

You never said…,did he get a W2 for the part time job or a 1099NEC?  

If his only income is W2 and under 14,600 they do not have to file a return except to get back any withholding taken out.  If he does file a return he has to include the SSA-1099 (but it without t be taxable).  

If he gets a 1099NEC that is self employment and he has to file a tax return.

 

Filing requirements for a dependent

https://ttlc.intuit.com/community/children-dependents/help/do-i-need-to-file-my-own-taxes-if-i-m-a-d...



 

adelajk
New Member

Ssa-1099

Last question!   If my dependant sons income is under 14600, but he files taxes to get line 2 or 17 refunded, does he have to include the ssa-1099 as well?   It might be better to not file if we have to include ssa-1099.   Thanks!

Ssa-1099

Yes he has to include and enter the SSA-1099 .   But it won’t be taxable.  

adelajk
New Member

Ssa-1099

He has a w2 from his part time job.   He got a ssa1099 for back pay due to my Ssdi approval while he was a minor.   

Ssa-1099

Yes he has to include the SSA1099.   It will not be taxable; his total income is not enough to make the SS taxable.

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
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