1099 NEC, W2 and UPAUTMA

[tomsettefrati]

I found a few great responses to parts of the subject above, but still a little unclear when I have all 3 at the same time. My son received a W2 for $800 from regular employment. He was also a referee, and received one 1099-NEC from one organization where he made $655. He was also paid by other various rinks/organizations for refereeing totaling $1,405, but didn't receive any 1099's because no particular one was over the threshold to generate a 1099. Finally, he has minor dividend income from a UPAUTMA account. 

I entered the W2

I entered 1099-DIV and 1099-INT

I entered the one 1099-NEC for $655 which went on schedule C, and then I entered the other $1,405. I entered expenses (equipment, uniform, membership renewal) on line 48.

Is line 48 the correct place for those expenses? I expected there to be a dedicated spot for things like uniforms vs a catch-all.

I believe if 1099 NEC is greater than $400 after expenses, the child has to file. But the only 1099 we received is for $655 and after I deduct expenses, it would be below $400. Can we avoid filing, or does the other income ($1,405) count even though it wasn't issued via 1099?

Lastly, since I drive him to these places, can I enter mileage to and from on his taxes without complicating things regarding my vehicle?

[VolvoGirl]

Yes he needs to file his own return for all the income.  Be sure on his return he checks the box t hat says he can be claimed by someone else.  He has to report all his income including the cash income.  Did you find the place to enter the cash?

Yes you can use Schedule C line 48 for misc  if you don't find a place that fits.    Supplies covers a lot of things.  Don't think you can enter your mileage.  

[ThomasM125]

In reference to earning less than $400 and not needing to file, that only counts for gross profit, which is sales less cost of goods sold. Since he received over $400 in service revenue, he does have to file a tax return. 

There is a category for supplies on line 22, you should use that for things like whistles and similar small tools of the trade. Mileage would only be deductible if he paid for it and then only from one assignment to another, not from home to the game and back.