Q Do I use those instructions on my tax return? so my son doesn't have to file.
A. No, that's not allowed*.
Q. or does my son have to file his own return and follow your instructions?
A. Yes.
He's only filing this way to head off an IRS inquiry about the 1099-NEC. He probably doesn't have enough income ($12,950) to normally be required to file. Technically, it's not even taxable, since it doesn't exceed box 1 of the 1098-T.
You do not report his 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 2022 if he had any of the following:
- Total income (wages, salaries, taxable scholarship etc.) of more than $12,950 (2022).
- Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1150 (2022)
- Unearned income over $400 (2022) and gross income of more than $1150 (2022)
- Household employee income (e.g. baby sitting, lawn mowing) over $2300 ($12,950 if under age 18)
- Other self employment income over $432, including money on a form 1099-NEC
*If his only income is from interest and dividends, Alaska PFD or capital gains distributions shown on a 1099-DIV, there is a provision for entering it on your return, using form 8814.
