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Only Social Security survivors' and disability benefits received by minors can be taxable. If your child receives Supplemental Security Income, the full amount of the benefits is exempt from tax, and neither you nor your child must include them on your income tax return.
Specifically when you receive both Social Security Disability and Workers Compensation benefits the Social Security benefits are taxable to a certain extent. If part of your workers' compensation reduces your Social Security, that part is treated as Social Security income and could be taxable.