Social Security Income For a Dependent From Form SSA-1099
Social Security Income For a Dependent
Social security income is reported on the recipient’s tax return. If a dependent is a recipient of social security income, the social security income is reported on the dependent’s tax return.
NOTE: There is no minimum age requirement to file an income tax return. If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words "By (your signature), parent for minor child."
Under certain circumstances, a child generally will not receive enough additional income to make the child's Social Security benefits taxable.
- The taxability of benefits must be determined using the income of the person entitled to receive the benefits.
- If you and your child both receive benefits, you should calculate the taxability of your benefits separately from the taxability of your child's benefits.
- The amount of income tax that your child must pay on that part of the benefits that belongs to your child depends on the child's total amount of income and benefits for the taxable year.
To verify whether any of the child’s benefits may be taxable, compare the base amount for the child’s filing status with the total of:
If the total of (1) one half of the child’s Social Security benefits and (2) all the child’s other income is greater than the base amount that applies to the child’s filing status, part of the child’s Social Security benefits may be taxable. You can figure the taxable amount of the benefits on a worksheet in the Instructions for Form 1040, Instructions for Form 1040A, or in Publication 915.
- One-half of the child’s benefits.
- All the child’s other income, including tax-exempt interest.
If the total of (1) one half of the child’s Social Security benefits and (2) all the child’s other income is greater than the base amount that applies to the child’s filing status, part of the child’s Social Security benefits may be taxable. You can figure the taxable amount of the benefits on a worksheet in the Instructions for Form 1040, Instructions for Form 1040A, or in Publication 915.