Solved
Their mother passed away May 1st 2023 and I was awarded custody both are minors and they live with me. Do I report their SSA 1099 as my income
No. You don't include their income on your return. It would only go on their return if they are required to file one. If they only get ssi or SS, SSDI or a SSA-1099 they don't have to file a return and nobody reports it.
Filing requirements for a dependent
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