My 16 year old plays ice hockey league.
He got $1,000 sponsorship (no strings attached) in 2024.
He also got $1,200 1099-INT.
He also has a business as a hockey referee. He has $660 profit there.
I'd like to file taxes for him, so he can open ROTH IRA for $660.
Do I need to include $1,000 sponsorship as income? He did not get 1099 for that.
If yes, where would I enter it? I can't find a place for that.
Thanks!
