Who Pay Taxes on Social Security Benefits?

Whose social security benefits are taxed?

Social security benefits, if taxable, are included in the income of the person with the legal right to receive them. The name and social security number of the owner of the social security benefits is shown in box 1 and box 2 of the SSA-1099.

Who pays tax on a Child 's Social Security Benefits?

If a child receives social security benefits, the check for a child's benefits may be in the parent's name. However, because these social security benefits belong to the child, they are not reported on the parent's tax return. The child will receive a Form SSA-1099 and must use the reported benefits in preparing his or her own tax return if he or she is required to file one.