Assuming your daughter is unmarried, then the Social Security benefits will only be taxable if the total of (1) one-half her Social Security benefits plus (2) all her other income together exceed $25,000. So, unless she had some significant income aside from the Social Security, none of the Social Security is taxable. See IRS Publication 915 which explains all this.
If the child is married, the child wouldn't be eligible for benefits off of the parents record.
Mercy, the point is that the children's benefits are treated as the child's income for tax purposes, not the parent's income. Therefore, they would only be taxable to the child under the normal calculation to determine whether or not SS benefits are taxable. Taxing Matters was describing the normal calculation for a single person.
llworking, I was thinking about people that may read this thread in the future. I didn't want them to think a "child" that was married could receive these benefits. I apologize for any confusion