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April 15, 2025
Question

My son I'm claiming as a dependent has to file a return. He got a 1099-NEC (under $1,300), no taxes were taken out. He owes Federal taxes. Is there anything I'm missing?

  • April 15, 2025
  • 1 reply
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1 reply

April 15, 2025

You must pay self-employment taxes (Social Security and Medicare) on amounts over $400.  If that was his only income, he would not have to pay income tax.