So son is a full time college stud. We claim him as a depend. He has side job & received 1099misc for $12,389.00. Can he claim standard $12,000 deduction? Turbotax is showing yes but he still owes $1800.00? In addition he has mileage expenses that reduce his income even further but turbo tax is STILL showing he owes $1800.00. Can this be correct? Thank you so much!!

It is correct, your son is not paying any federal income taxes if his income is under $12,000 but he is subject to self-employment taxes (social security and medicare taxes) on the 1099 income. Self employment taxes are 15.3% of the net profit of his business.

<a rel="nofollow" target="_blank" href="https://turbotax.intuit.com/tax-tips/self-employment-taxes/the-self-employment-tax/L8xXjolB4">https:...>

No, but it depends on whether you (or spouse if filing a joint return) have any other sources of income.