22 year old son got 1099 nec for summer job as a bait preparer and wasn't self employed. Asked to do form 8615 and be charged our rate. Does he have to do a sch c ?

Non-employee compensation reported on Form 1099-NEC is self employment income and must be reported on Schedule C.

How to File Taxes with IRS Form 1099-NEC

Form 8615 is Tax for Certain Children Who Have Unearned Income .You must file Form 8615 if all of the following conditions apply:

• The child has more than $2,200 in unearned income
• The child is required to file a tax return
• The child does not file a joint tax return with a spouse
• At least one of the child's parents is alive
• The child is within certain age limits

For tax purposes, the child's "age" is the age on December 31. The child must file the form if any of these conditions apply:

• The child is under 18 at the end of the year
• The child is 18 years old and does not have earned income that is more than half of the child's support for the year, or
• The child was a full-time student age 19-23 and does not have earned income that is more than half of the child's support