If you can be claimed as a dependent by another taxpayer, your standard deduction for 2020 is limited to the greater of: (1) $1,100, or (2) your earned income plus $350 (but the total can't be more than the basic standard deduction for your filing status).
The amount of tax is could be due to the fact that your son's income was reported on Form 1099-NEC. Non-Employee Compensation is reported on Schedule C, and is subject to self-employment tax. Neither the Standard Deduction nor Itemized Deductions apply when calculating self-employment tax. Another possibility is that it is being reported as Other (unearned) income. If it was reported as unearned income, the Kiddie Tax would apply, It is the tax levied on the portion of your child's unearned income that exceeds $2,200.
For unearned income of $8,400
- Regular tax rates apply to the first $2,200, which is exempt from the Kiddie Tax. The remaining amount is subject to the Kiddie Tax.
- The first $2,600 is taxed at 10%,
- The remaining $3,600 is taxed at 24%
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