Does the child (2ys old) have to file a return or do the SSI benefits have to be reported by the parents?

[Rob1]

I have a client (husband & wife) who has a 2yr old child that received $12,700 in SSI benefits for 2018.  Does the child file a tax return or are the benefits to be reported by the parents on their return?

[IRonMaN · Accepted solution]

If that is all the income there is for the kid, nobody has to report the income.