Sounds like your son is a bit confused. as to whether he is an employee or an independent contractor. If he is an employee, he will get a W-2 that shows the amount withheld from his own paychecks for Social Security and Medicare. The employer will also have had to pay the employer portion for those. If your son is an independent contractor and gets a 1099NEC, that will not show any amount withheld for Social Security or Medicare. When you work as an independent contractor you end up having to pay all of the Social Security and Medicare yourself---that is the self-employment tax.
If your son made at least $600 the owner is required to issue a 1099NEC to him. But if your son is an independent contractor the owner was not required to pay in to SS or Medicare on his behalf. Did his paychecks show any amounts withheld for SS or Medicare during the year?
https://www.irs.gov/newsroom/worker-classification-101-employee-or-independent-contractor
https://www.irs.gov/newsroom/worker-classification-101-employee-or-independent-
contractor://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employ...
If you have self-employment income for which you will pay self-employment tax for Social Security and Medicare, you will need to use online Premium software or any version of the desktop software download so that you can prepare a Schedule C for your business expenses.
https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/turbotax-support/en-us/help-article/import-export-data-files/enter-self-empl...
If you live in a state with a state income tax, you might need to make estimated payments to your state.
https://turbotax.intuit.com/tax-tips/small-business-taxes/the-home-office-deduction/L1RZyYxzv
https://ttlc.intuit.com/turbotax-support/en-us/help-article/estimated-taxes/make-estimated-tax-payme...
https://turbotax.intuit.com/tax-tools/calculators/self-employed/
https://ttlc.intuit.com/community/business-taxes/discussion/self-employed-don-t-miss-these-tax-moves...
https://ttlc.intuit.com/turbotax-support/en-us/help-article/import-export-data-files/enter-schedule-...
https://ttlc.intuit.com/turbotax-support/en-us/help-article/payroll-additions-deductions/qualify-qua...
https://ttlc.intuit.com/turbotax-support/en-us/help-article/self-employment-taxes/self-employed-expe...
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
