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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.
As of 2017, the dependent must earn less than $4,050 in taxable income. The good news is that Social Security checks are normally excluded. Thus, if the disabled person is drawing Social Security disability checks, this income does not count toward the taxable income.