msdow
New Member

1099 son who worked for family business on money he earned after turning 18?

1099-Misc? My son worked for my business last year (Sole Proprietorship) and turned 18 in October.  I don’t know how to handle the income he made after he turned 18 because now I will consider him an independent contractor.  The income before he turned 18 was $2740.  The income he earned after 18 was $200.  Do I need to issue a 1099 for the whole amount?  If it is just the $200 (the amount he made after he turned 18) then I wouldn’t have to issue a 1099-misc because his income was under $600.  Any advice on this?