He received (as did I) a 1099 misc. for $400.91 and one for $18.15 these were both oil/gas royalties on property that we have a share in the mineral rights. Also, on some property that we own, we each received a 1099s for the sale of a small piece of that property for a pipeline easement. We each received $12,286 for this. So how do I report this income, and because of the total being $12,705.06 will I not be able to have him as a dependent on my taxes? Thanks.
