If your dependent receives a Form SSA-1099, you are not supposed to report it on your tax return. Your dependent needs to report the SSA-1099 on their own tax return (if they are required to file).
If you need help reporting Form SSA-1099, go to our Forms SSA-1099 and RRB-1099 - Entering Social Security or Railroad Retirement in Program FAQ.
If you don't know if your dependent needs to file a tax return, go to the IRS Do I Need to File a Tax Return? Interactive Tax Assistant webpage.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.