skip navigation

Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website

Frequently Asked Tax Questions

Social Security Income - Survivors' Benefits

  1. Are Social Security survivor benefits for children considered taxable income?

Rev. date: 07/13/2015

Are Social Security survivor benefits for children considered taxable income?

Yes, under certain circumstances, although a child generally will not receive enough additional income to make the child's Social Security benefits taxable.
To find our 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 child is single, the base amount for the child’s filing status is $25,000. If the child is married, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits, for the applicable base amount and the other rules that apply to married individuals receiving Social Security benefits.
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.