Are social security benefits paid to children taxable?

Although Social Security benefits are usually paid to adults, children who have a parent who is deceased, disabled or retired can also receive benefits. Typically, a child will not receive enough from Social Security benefits to pay income taxes, but if the child has additional sources of income, a portion of the benefits might be taxable. When determining whether a child’s benefits are taxable, you must consider the child’s income separately from your own.