yes he is,,,
think about it this way... on the w-2, social security and medicare was already withheld in the the paycheck (and then the employer pays a matched amount to the federal government)
but on a 1099-misc, that doesn't occur, but the tax is still due. So your son is responsible for both his half and the employer half of medicare and social security. hence the $114. He'll hopefully get it back when he is 67!
