The IRS requires a return to be filed if someone receives self-employment income in excess of $400 a year. This doesn't count as self-employment income but the IRS has no way of knowing that because it was reported on a 1099-NEC. So you have two options-
Since it was not self-employment income the amount received falls below the required amount to file a tax return. You can skip it and see if the IRS sends a letter about it or not. If they do you can file a return at that time.
Or you can file a return right now for your minor child. Make sure to check the box at the beginning that says that they can be claimed as a dependent on someone else's tax return. Then enter the 1099-NEC form as it was received. The system will ask a number of questions. Make certain to answer that this was not an attempt to earn money and it was not a job. That should place it on line 8 of form 1040 and because it is the only income on your child's tax return there will be no refund or tax due.
@DRBOZO9
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