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Did he get a W2 or 1099NEC or 1099Misc?  How do you figure he owes 1900?  For W2 income he only owes tax on the amount over the Standard Deduction of 12,400 so only 4,000 is taxable.  If he got a 1099NEC or 1099Misc for self employment income he will still owe the self employment tax either way.  Oh, are you thinking because if he claims himself he will get

the Stimulus payment 1200+600?