Facts: I am reviewing a minor's tax return for years 2018 and 2019 to determine if the return should be amended for law changes related to the Kiddie Tax.  I was not able to recreate the original tax return as prepared by another accountant, unless I selected both parents are deceased.  Child/taxpayer is 12.  One parent is deceased.  One parent is incarcerated/in the wind.  Child has no earned income and dividends of $20,000.  In reviewing the 2018 and 2019 return prepared by another, it was noted that for Kiddie Tax purposes, the selection was made that both parents were deceased. 

Question 1 - was reporting of both parents as deceased correct?  I cannot find any guidance that incarceration/abandonment allows for parent to be considered deceased for purposes of the kiddie tax. 

Question 2 - child receives social security benefits from deceased father.  These were not included on the return.  My stance is SS death benefits should be included on returns of minors.  Is this correct?