SSA-1099 and a minor child... How to file?

[Holyoak]

Helping a friend with her taxes, and her 16 Y/O son receives $3,399 a year, as shown on the form.  This payment is direct deposited into her bank account, to spend on him.  She is head of household, and the boy is only claimed as a dependent on her tax return.  How, where, and who is this SSA-1099 payment account for/filed?  Does the boy have to file his own return? Thank you.

Edit: The boy has no other taxable income for the year. 

[BlueLesPaul]

If the child has the legal right to received the benefits, you don't need to report the income and it will not be taxable.  Please see the links below.

http://budgeting.thenest.com/tax-returns-dependent-children-receiving-social-security-benefits-31451.html

https://www.irs.gov/pub/irs-pdf/p915.pdf

[RedwoodDreams]

Wow, thanks for posting this question and for the response. 2017 is the first year I'll need to file taxes having received SSDI for myself and my dependent son. I would have lumped his payments in with mine on taxes and paid taxes unnecessarily if I hadn't read this today ... THANK YOU!

[Holyoak]

Thanks BlueLesPaul for the links, appreciate the help.