Reporting 1099-NEC For A Minor

Hello,

 

My son referee's sporadically for youth ice hockey through USA hockey. He received a 1099-NEC in the mail. He turned 16 on 12/1 last year. The total amount in box 7 was around $2,200. Additionally, he received a W2 for one day of work for a different company for $52. Should I file everything separately for him, or should I have included his information when I filed? Does everything need to be filed?? If it does need filed, can he deduct expenses like his ice skates and such?

 

Thanks in advance!