Yes, your son will have to pay self-employment tax for the money reported on the 1099NEC because they did not withhold Social Security or Medicare for that money. Whether this was done improperly is an issue to discuss with the studio---sounds like they treated him as a employee but are avoiding paying the employer share of SS and Medicare.
Did your son have any expenses like a uniform, special clothing, equipment, etc. to put on a Schedule C as a business expense?
Use this software that is free and that can prepare a schedule C for the expenses:
Try Free File:
You qualify if your income was $39,000 or less, or $72,000 or less if active duty military, or if you qualify for Earned Income Credit
https://ttlc.intuit.com/questions/1900583-what-is-turbotax-free-file-program
You can still claim your son as your own dependent. His return must say that he can be claimed as someone else's dependent.
https://ttlc.intuit.com/questions/2903027-how-do-i-report-income-from-self-employment
https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c
https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct
https://ttlc.intuit.com/questions/2584365-am-i-an-employee-or-an-independent-contractor
https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922
https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
