You do not enter the child's income on your or your wife's return. You can still claim him as a dependent. He has to file his own return for the 1099-MISC.
On the Child's return be sure to check the box that says he can be claimed on someone else's return. That is VERY important. Double check that.
Was the amount in Box 3 or Box 7? Box 3 is considered "Other Income/" Box 7 is "Self-employed income."
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