Question

My son has been receiving Social Security survivor benefits since his dad died. In the past, I haven’t had to claim any of these funds. Are Social Security survivor benefits taxable — Does it make any difference if my son was adopted?

Answer

You’ll report any Social Security survivor benefits for your child on your child’s return. Only the person who has the legal right to receive the benefits includes the money in income (if taxable). This is true even if the Social Security survivor benefits are put in your bank account. It doesn’t make any difference if your son was or wasn’t adopted.

This is true as long as the child’s provisional income is less than the base amount. Provisional income is usually the sum of these:

  • 50% of Social Security benefits
  • Other taxable and tax-exempt income

The base amount is $25,000 for a single filer — or *fdSocSecTaxableInc1** for married filing jointly.

Related Topics

Related Resources

The IRS, Bitcoin, and Other Virtual Currencies | H&R Block

Have you found yourself wondering how the IRS classifies Bitcoin? Our tax pros discuss relevant IRS Bitcoin law and notices. Learn more with H&R Block.

How To Offset Capital Gains | H&R Block

Understanding how to offset capital gains is a topic that many tax filers avoid. Brush up on key terms and the process with advice from H&R Block tax pros.

Bitcoin, Taxes, and the Modern Entrepreneur | H&R Block

Many entrepreneurs find themselves wondering exactly how Bitcoin is taxed. Our H&R Block Tax Pros are prepared to assist self-employed filers with Bitcoin taxation.

A guideline for paying state income tax across multiple states