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June 3, 2019
Question

My son is a full time college student and made $5900 last summer. Most of that was reported on a 1099-MISC with no taxes withheld. Does he need to file a tax return?

  • June 3, 2019
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1 reply

June 3, 2019

Yes, he must file a return and will likely owe tax. When he is paid as a "contractor" through 1099-MISC, his income is treated as income from self-employment. Any SE income over $400 must be filed. He will not owe regular income tax, but he will owe SE tax which accounts for the FICA taxes.