Survivors benefits for minor children

[cred65]

Just had a young widow drop off her tax records that included SSA-1099 for each of three children with $17K in Box 5.  Do I prepare a separate return for each child? 

 

TIA

[Lion EA]

Only if it'll be taxable.  If the children have other income, then do the SS test (1/2 SS + all other income > $$ based on filing status.  You know that test and can look up the specifics.)  If SS is the only income, it won't be taxable.

[Catherine]

I always do anyway (and don't charge), 'cuz it starts the SOL for the year.  Takes me less than 5 minutes per; federal only and no e-file with no taxable income.

[cred65]

Thanks gang.