A return has to be filed if income issued under HIS Social Security Number (assuming certain facts; how much, etc...).   You seldom report a dependent's income on anything other than the dependent's ITR (Kiddie tax being one exception).

(edit, to clarify - the income SHOULD be on the return filed using the SSN on the form.)

I'm just curious why the Dad is getting a F 1099-R coded as 4 (death).   Is this the first year he received it?  Who died & left it to him? 

NMI