Yes, if the amount was in box 7 of the 1099-Misc. No, if the amount was in box 3. You do not report his/her income on your return. If it has to be reported, at all, it goes on his own return. If your dependent child is under age 19 (or under 24 if a full time student), he or she must file a tax return for 2019 if he had any of the following: Total income (wages, salaries, taxable scholarship etc.) of more than $12,200. Unearned income (interest, dividends, capital gains, box 3 of a 1099-Misc) of more than $1100. Unearned income over $350 and gross income of more than $1100 Household employee income (e.g. baby sitting, lawn mowing) over $2100 ($12.200 if under age 18) Other self employment income over $432, including income on a 1099-NEC,

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geagan17

Question

My 18 year old son, full time high school student, received a 1099-misc for umpiring baseball in 2018 for $885.00. Does he need to file a return.

Forum|Forum|6 years ago
March 27, 2020
1 reply
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Hal_Al

Employee

Yes, if the amount was in box 7 of the 1099-Misc. No, if the amount was in box 3.

You do not report his/her income on your return. If it has to be reported, at all, it goes on his own return. If your dependent child is under age 19 (or under 24 if a full time student), he or she must file a tax return for 2019 if he had any of the following:

Total income (wages, salaries, taxable scholarship etc.) of more than $12,200.
Unearned income (interest, dividends, capital gains, box 3 of a 1099-Misc) of more than $1100.
Unearned income over $350 and gross income of more than $1100
Household employee income (e.g. baby sitting, lawn mowing) over $2100 ($12.200 if under age 18)
Other self employment income over $432, including income on a 1099-NEC,

ashleynicolecostello

Curious if these rules still apply. My 17 year old daughter worked as a venue housekeeper part time (mainly in summer) and received a 1099, she made around $3,000. Does she have to file? I put the numbers in TurboTax and it showed she owed about $700. Are there deductions she can take? I hate to see her have to spend her whole savings to pay it!

Hal_Al

Employee

Q. Curious if these rules still apply?

A. Yes.

Q. My 17 year old daughter worked as a venue housekeeper part time (mainly in summer) and received a 1099, she made around $3,000.. Does she have to file?

A. Yes. See #5 above. Even if she tries to pass it off as "other income", rule #2 applies. The IRS considers anything on a 1099-NEC to be self employment income.

Q. Are there deductions she can take?

A. Probably not. Theoretically, the self employed can deduct expenses. But, it's hard to imagine any expenses she might have for that kind of work. She cannot deduct the mileage to get to work.

The tax on $3000 of self employment should be closer to $425, not $700. It's all self employment tax (social security and medicare [FICA] tax). There's no actual income tax.