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College student dependent received 1099-misc, does he need to file a tax return or can we add it to ours?

 
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LinaJ2018
Intuit Alumni

College student dependent received 1099-misc, does he need to file a tax return or can we add it to ours?

You do not include your dependent's earned income on your tax return.  They will need to file their own taxes if meet the filing requirements below.  For Form 1099-MISC earned income, IRS mostly considers it as self employed and therefore subject to SE tax. 

https://ttlc.intuit.com/replies/3302185

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