As I stated in your first question about this, SSI income is not reported on ANY tax return. Ever. It doesn't matter how much SSI money your child receives. When it comes to taxes, it doesn't count for anything what-so-ever. If the child is your legal dependent, meaning that they meet the qualifying criteria in IRS Publication 17 at http://www.irs.gov/publications/p17/ch03.html#en_US_2013_publink1000170876 then you can claim them on your tax return, as your dependent, and that exempts $3900 of your income from taxation.