To combine Dependents with mine or not? (SSA-1099)

[Ashiya23]

I'm a widowed mother with two dependents (both minor). My spouse passed away two years ago, so we receive benefits and all individually receive SSA-1099s. When filing, should I be combining all 3 amounts as instructed on Notice 703? Or, only provide the amount of my own SSA-1099 and leave out the children's? 

[xmasbaby0]

Do not put the children's SSA1099's on your own tax return.   Enter only your own SSA1099.  Someday if the kids have an after school job, etc. and file a tax return they will put the SSA1099 on their own return for that year.

[SharonD007]

No, do not include your children’s Social Security Survivors Benefits reported on Form SSA-1099 on your tax return as xmasbaby0 replied. Make sure that their social security number is in box 2 of the form which means that is their income. If that is the only income a child has, then the child most likely does not have to report that income on a tax return.

If the child has enough other income and is required to file a tax return, then the child reports the Social Security Survivors Benefits on their individual tax return. Please review the FAQ question on the IRS web-site Are social security survivor benefits considered taxable income? for additional information.

Please see the TurboTax articles  Do I need to report my dependent's SSA-1099 on my return? and At What Income Does a Minor Have to File an Income Tax Return? for further details.