My minor children sold their 4-H Market animals at the local fair, They received a 1099MISC form. Do they file their own taxes at 11 & 13, & claim expenses?

[jerry2000 · Accepted solution]

Yes, they have to file their own tax returns.

[TaxGuyBill]

Be aware the 4-H projects are usually treated differently than regular 'farming' income.  It is usually reported as 'other income' and not as a business.  This is one of the rare exceptions to 'other income' that you CAN report your NET income (after expenses).  However, you may need to manually attach a list of income and expenses and file by mail.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p225/ch12.html#en_US_2016_publink1000218746">https://www.irs.gov/pu...>