Minors and Benefits

• On its website Ssa.gov, the Social Security Administration states that children may receive Social Security benefits under the following circumstances: a child has a severe physical or mental disability that affects functionality or is blind. Additionally, children must be under the age of 18 or under the age of 22 and a full-time student. Children over the age of 18 are no longer considered minors in the U.S.
  
  

The IRS Says...

• On its website IRS.gov, the IRS states that under certain circumstances Social Security benefits for a child or minor may be taxable, though generally income base would be too low. Still, the IRS may consider the income of the person responsible for collecting benefits on behalf of the child, otherwise known as the representative payee.
  
  

Filing the Return

• Children who receive any sort of Social Security benefits, including SSI payments ,would send in a separate tax return to the IRS. Their benefits would not be listed on their parent's tax return. As such, minors who are working, such as teenagers, may have to file a return. Still, their income is usually not sufficient enough to pay taxes on their SSI benefits, as they would need to make at least $25,000 to be taxed on 50 percent of their benefits.
  
  

Most Cases

• For many minors receiving SSI benefits, filing a tax return is not necessary. If the only income a child has is via these benefits, you do not have to file a return. This is typically the case for many preadolescent minors, since they are not eligible to work and receive W-2 wages.