@BelknapPoint Here is what I think I know: “The SS benefit is yours but is paid to your family”. The money is meant for the child. If the child doesn’t have other income, then the child pays no tax on the money. It is paid to the parent. It isn’t considered income for the parent, but the parent can spend it on the child’s upkeep or invest it in an account that has the child’s name on it. (Don’t ask me why that is the rule, it’s strange, I only know that’s how it has worked for us) I don’t know exactly what happens when a child turns 18 - if those tax rules fly out the window.