Your son has self-employment income, which must be entered using online Premium or any version of the CD/download so that he can prepare a Schedule C for business expenses.
Or.....use the IRS Free File site:
https://apps.irs.gov/app/freeFile/
He will have to pay self-employment tax for Social Security and Medicare, and depending on the total amount earned, maybe ordinary income tax. He MUST say on his own return that he can be claimed as someone else's dependent.
https://ttlc.intuit.com/turbotax-support/en-us/help-article/form-1099-nec/1099-nec/L5qTsBiSe_US_en_U...
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/questions/2902389-why-am-i-paying-self-employment-tax
https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c
https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct
https://blog.turbotax.intuit.com/self-employed/self-employed-tax-deductions-
calculator-2021-2022-50907/
**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.**
