Why did he receive a 1099NEC? You say "he worked for two different companies"---which sounds like two jobs----one sounds like a W-2 job and the other one may have been work as an independent contractor. Sometimes people who receive a 1099NEC think they do not "have a business" but do not realize that the IRS considers them to be self-employed. Even $400 of self-employment income is required to be entered on a tax return----so please clarify why your child has a 1099NEC.
When you work as an independent contractor, you have to pay self-employment tax for Social Security and Medicare, even if you did not earn enough to owe "ordinary" income tax.
If you have self-employment income for which you will pay self-employment tax for Social Security and Medicare, you will need to use online Premium software or any version of the desktop software download so that you can prepare a Schedule C for your business expenses.
https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/turbotax-support/en-us/help-article/import-export-data-files/enter-self-empl...
business-expenses-like-home/L1k6HJY4A_US_en_US?uid=m6jrthmp
https://turbotax.intuit.com/tax-tools/calculators/self-employed/
https://ttlc.intuit.com/community/business-taxes/discussion/self-employed-don-t-miss-these-tax-moves...
https://ttlc.intuit.com/turbotax-support/en-us/help-article/import-export-data-files/enter-schedule-...
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
