Hi, I have a very similar situation. My ten year old son Earned (emphasis on earned) $820 selling popcorn for Cub Scouts in 2019. He received a 1099-MISC with $820 in Block 3, Other Income. The compensation came in the form of Amazon Gift Cards, but the compensation was based directly on a percentage of sales. In other words, a commission on sales. As such, I considered this to be Earned Income, not prize money. He contributed $800 to a ROTH IRA based on the Earned Income. After reading this thread, I'm concerned that the IRS may not recognize it as Earned Income and disallow the ROTH IRA contribution in the future. Thoughts? Thank you!
