Do I have to report income a child received in form SSA-1099, benefits from the death of a parent?

[KAREEM360]

The parent(widower) has four children and all four children are under 18 and all received 1099-SSA benefits. do i need to report this income in the parent's tax return or not.
also one of the children received a 1099-Misc, income in box 3.

[clr600]

This income would be reported on the child's tax return

[KAREEM360]

Ok, but what if the child is a minor. 

[IRonMaN · Accepted solution]

Checkout the 1040 instructions - who must file.

[TaxGuyBill]

The answer is the same (you had already stated the children were under age 18).

[KAREEM360]

Thanks 

[Accountant-Man]

Do you know if minors need to file tax returns?