Rev. date: 12/21/2012
Yes, under certain circumstances, although generally a child 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 belong to your child depends on the child's total amount of income and benefits for the taxable
year.