How do you report a $1000 High School Internship on tax return? Can I file on my taxes? Form 1099-NEC was mailed and my child is 16yrs old and a dependent?

The IRS requires a return to be filed if someone receives self-employment income in excess of $400 a year.  This doesn't count as self-employment income but the IRS has no way of knowing that because it was reported on a 1099-NEC.  So you have two options-

Since it was not self-employment income the amount received falls below the required amount to file a tax return.  You can skip it and see if the IRS sends a letter about it or not.  If they do you can file a return at that time.

Or you can file a return right now for your minor child.  Make sure to check the box at the beginning that says that they can be claimed as a dependent on someone else's tax return.  Then enter the 1099-NEC form as it was received.  The system will ask a number of questions.  Make certain to answer that this was not an attempt to earn money and it was not a job.  That should place it on line 8 of form 1040 and because it is the only income on your child's tax return there will be no refund or tax due.  

@DRBOZO9