You should not enter a Form SSA-1099 for a dependent on your tax return. Your dependent should enter the SSA-1099 income on his or her own separate return. An example of Form SSA-1099 is available in IRS Publication 915 Social Security and Equivalent Railroad Retirement Benefits, on page 20.

To determine if your child is required to file a tax return, you can refer to IRS Instructions for Forms 1040 and 1040-SR, Chart B on page 10 (For Children and Other Dependents, in the Filing Requirements section of the instructions).

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