My son gets SSI for his disability. Since I am his parent the check is deposited into my checking account, so basically in my name. Confused one accountant tells me to claim the income as my own, another states I don't have to because he is a minor and the amount is minimal. Its under $3,000 a year. So what do I do.
Thanks for any input.

The second accountant IS correct. The SSI is your SON's SSI, not yours, and this should NOT be included on your income tax return.