JotikaT2
Employee Tax Expert

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Yes.

 

Since he was issued a Form 1099-MISC and the amount exceeded $400, he does need to file a return.  

 

Gross income amount for dependents

 

The way you report the 1099-MISC will depend upon whether he earned the income as part of a business or not.  

 

If you are reporting this income as self-employment income (meaning you are running a business with the intent to make a profit), you will do the following in the Federal interview section: 

  1. Select Income & Expenses 
  2. Select Self-employment income and expenses 
  3. Proceed through the screens to enter your information 
  4. When you see the following for income, make sure to select "Other self-employed income.  Includes 1099-K, cash, and checks." 

If it is not from self-employment, you would enter the information as follows: 

  1. Select Income & Expenses 
  2. Go to the  All Income section and select "Less Common Income" 
  3. Select "Miscellaneous Income" 

You will then select "Other reportable income" to enter your income from your 1099-Misc.

 

Be sure to indicate that he can be claimed as a dependent by someone else.

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