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geagan17
New Member

My 18 year old son, full time high school student, received a 1099-misc for umpiring baseball in 2018 for $885.00. Does he need to file a return.

 
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4 Replies
Hal_Al
Level 15

My 18 year old son, full time high school student, received a 1099-misc for umpiring baseball in 2018 for $885.00. Does he need to file a return.

Yes, if the amount was in box 7 of the 1099-Misc. No, if the amount was in box 3.

 

You do not report his/her income on your return. If it has to be reported, at all, it goes on his own return. If your dependent child is under age 19 (or under 24 if a full time student), he or she must file a tax return for 2019 if he had any of the following:

  1.          Total income (wages, salaries, taxable scholarship etc.) of more than $12,200.
  2.          Unearned income (interest, dividends, capital gains, box 3 of a 1099-Misc) of more than $1100.
  3.          Unearned income over $350 and gross income of more than $1100
  4.          Household employee income (e.g. baby sitting, lawn mowing) over $2100 ($12.200 if under age 18)
  5.          Other self employment income over $432, including income on a 1099-NEC,

My 18 year old son, full time high school student, received a 1099-misc for umpiring baseball in 2018 for $885.00. Does he need to file a return.

Curious if these rules still apply. My 17 year old daughter worked as a venue housekeeper part time (mainly in summer) and received a 1099, she made around $3,000. Does she have to file? I put the numbers in TurboTax and it showed she owed about $700. Are there deductions she can take? I hate to see her have to spend her whole savings to pay it!

Hal_Al
Level 15

My 18 year old son, full time high school student, received a 1099-misc for umpiring baseball in 2018 for $885.00. Does he need to file a return.

Q. Curious if these rules still apply?

A.  Yes.

 

Q. My 17 year old daughter worked as a venue housekeeper part time (mainly in summer) and received a 1099, she made around $3,000.. Does she have to file? 

A. Yes. See #5 above.  Even if she tries to pass it off as "other income", rule #2 applies.  The IRS considers anything on a 1099-NEC to be self employment income. 

 

Q.  Are there deductions she can take?

A.  Probably not.  Theoretically, the self employed can deduct expenses.  But, it's hard to imagine any expenses she might have for that kind of work. She cannot deduct the mileage to get to work.

 

The tax on $3000 of self employment should be closer to $425, not $700.  It's all self employment tax (social security and medicare [FICA] tax). There's no actual  income tax. 

MayaD
Expert Alumni

My 18 year old son, full time high school student, received a 1099-misc for umpiring baseball in 2018 for $885.00. Does he need to file a return.

Yes, you daughter needs to file a return. She has to pay Self-employment tax which consist of Social Security and Medicare taxes for individuals who work for themselves. It is similar to the Social Security and Medicare taxes withheld from the pay of most wage earners.  

 

To lower the amount she owes, she can deduct her business expenses. To be deductible, a business expense must be both ordinary and necessary.

 An ordinary expense is one that is common and accepted in your industry. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary. Irs.gov

 

 

To report her self employment income and expenses:

  • Select Federal from the left menu.
  • Go to Wages and Income then select Income and Expenses.
  • Go to Self-employment income and expenses and click start. you'll be asked some general questions about your business. After you answer them, you’ll be taken to enter your Income and Expenses.

 

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