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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.
First off, the Social Security disability benefits that your children receive in your name is their income and only would be reportable as income by them if they had sufficient income that caused it to be taxable. Social Security disability benefits are never taxed to you as custodian. Filing requirements are based on gross income exceeding certain thresholds and also filing status, age, blindness and dependency status.