" . . . whether or not the social security benefits paid directly to minor children are taxable in way to the surviving parents personal tax return?"------> In most cases, a child's income total, provisional inocme level, is less than $25,000, no benefits are taxable. If the total is greater than $25,000, a percentage may be taxable and should be calculated according to directions on the 1040. For instance, if the child's provisional income is $26,000, then as $26,000> $25,000 the threshold, the child's taxable Soc. Sec benefit is either LESSER of $500, 50% of $1,000, $26,000-$25,000, or 50% of the Soc. Sec. benefits. If the Soc. Sec. benefits of the child is $10,000, then 50% of $10,000 is $5,000, so in this case, the child should pay tax on $500, $500<$5,000, at the child's marginal tax rate.Some child may have a certain level of income,i.e., child model for huggies or baby foods or etc..