His age is not a factor in determining whether or not you must issue him a 1099-MISC. You must file a 1099-MISC for each non-employee to whom you paid at least $600 in the course of your business during the tax year. The 1099-MISC must include the entire amount paid during the tax year. (Also: with net self-employment income of $400 or more he must file his own tax return, even if he still qualifies as your dependent. If he does still qualify as your dependent he must indicate that on his tax return.)
https://www.irs.gov/instructions/i1099msc
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
