" Do I have to claim this money on my taxes or is the money for my brother to claim?"---->Soc sec benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits.Depending on your brother's other income, up to 85 percent of Social Security benefits can be taxable. For example, assume your brother has no other income for the year 2010. In that case, none of the benefits would have been taxable.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. Provisonalincome means; your brother's AGI+50% o fhis Soc Sec benefits + Tax exempt intrest income+ Foreigne arned income, I guess.