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I receive Social Security benefits for myself and my child. How do I report my child's benefits?

You won't report Social Security benefits you receive for your child on your own return. Instead, your child must include the Social Security in his or her own income to figure if your child is required to file.

The Social Security benefits might be paid to you or a guardian on your child's behalf. Even so, if your child doesn't have to file, it's not income to you or the guardian. You also can't claim any type of election to report the child's Social Security benefits on your return.

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