A 1099-NEC is self-employment - it is EARNED income. You can deduct self-employment expenses on Schedule C, which is where the self-employment income from 1099-nec will go. Was that the child's only income?
There is self-employment tax imposed on self employment net income.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
