The scholarship income is not taxable, as it appears it was used to pay tuition & fees. However, the 1099-MISC might be taxable for self-employment taxes depending on the type of income received. If it was attributed to prizes & awards for sales of the popcorn, it is not subject to self-employment. If this was your son's only source of income, he will not have a filing requirement and there is no need to prepare a return.
@JF2888
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