Where does my college student dependent son's 1099-MISC get filed?

[MinhT · Accepted solution]

You do not report your son's 1099-MISC on your tax return. You can still claim him as a dependent.

If the amount reported in box 7 of his 1099-MISC is over $400, he is required to file a tax return. He will have to pay self-employment tax and income tax. He has to indicate on his return that he can be claimed as a dependent by someone else.