My 21-year son is filing his own taxes (filing "Single"). His only income for 2018 was ad revenue from YouTube paid to him on a 1099-MISC. It amounted to about $3,900. He had about $800 in expenses associated with generating that income leaving a net income of roughly $3,100. Since his net income is less than the standard deduction of $12,000 does he need to file?
