Solved
Do I have to file my son's 1099. He is a full time college student and did not earn more than the cap for him to have to file his earnings. Do I have to file his 1099?
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No. You shouldn't report this income on your own return.
You state that your son didn't earn enough to be required file, but I've attached an article below, just as an FYI in case his Form 1099 income is considered self-employment income.
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