Income reported on a form 1099-MISC is self-employed income. Your son can deduct any expenses which are ordinary and neccessary from this income to arrive at a net self-employed income. That income is subject to self-employment tax (which is the equivalent of Social Security and Medicare taxes) and income tax.
Self-employment tax at calculated at 15.3% of 92.35% of the net self-employment income and income tax is calculated at the applicable tax bracket after deduction of the standard (or itemized) deduction.
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