Income reported on a form 1099-MISC in box 7 is self-employed income. Self-employed income is subject to income tax and self-employment taxes calculated at 15.3% on 92.65% on the net income. He can deduct expenses such as supplies from this income.
He will have to use TurboTax Deluxe to report this income or TurboTax Self-Employed if he has expenses to deduct.
If he is claimed as your dependent, he has to indicate on his tax return that he can be claimed as a dependent by someone else.
Please read this TurboTax FAQ on how to report this form 1099-MISC:
https://ttlc.intuit.com/replies/4801198
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