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Yes, you must file a tax return for your son due to the amount of income received. Since it was received on a 1099-MISC and assumed it is in box 3, as other income, it can be reported as miscellaneous income as opposed to self employment.
My answer assumes they tell him what to do, when to do it and how to do the athletics he performs and practices. The information below will show you how to report it on his tax return.
Whether you can claim him as a dependent, if you qualify is important for his tax return.
If you find that you can, it's very important that your son indicate he is being claimed by a parent in the Personal Information section. The fact that he is not a full time student and 19 years old indicates you must review the rules for a qualifying relative. This will change his standard deduction.
- Who can I claim as my dependent? (click the links for temporary absences exceptions)
- Dependent Standard Deduction: If you can be claimed as a dependent by another taxpayer, your standard deduction for 2024 is limited to the greater of: (1) $1,300, or (2) your earned income plus $450 (but the total can't be more than the basic standard deduction for your filing status).
Other Miscellaneous Income: (do not enter the 1099-MISC)
- Sign into your TurboTax Online account
- Go to Tax Home (left panel) Wages and Income section
- Scroll to Less Common Income > Select Miscellaneous Income, 1099-A, 1099-C
- Select Other reportable Income > Enter a description (----) and the amount
[Edited: 03/22/2025 | 3:20 PM PST ]
