My son, who is a full time college student & my dependent did some work last summer and received a 1099. Does he have to file a return?

[AmyW · Accepted solution]

It depends on the amount of the 1099-MISC.

The IRS requires a tax return to be filed for your daughter if she has:

• unearned income was over $1,050
• earned income was over $6,300, or
• earned and unearned income together total more than the larger of (1) $1,050, or (2) total earned income (up to $6,300) plus $350.

You can learn more about the filing requirement for dependents here. 

[rachelreeves]

Thank you, I continued reading and he did have more than $400 on his 1099, so we'll get it filed.

[AmyW]

It was my pleasure to assist you.