My child is a student at University. In 2021 she did research at her school. School send her 1099-Misc with Box 3 (other income) for the research stipend. Do we still need to file Federal income tax return if her stipend and total income is less then $10K? In most case, does she have to pay taxes on that income. I have noted if you get W2 income, the taxes are usually fully refunded if less than $10K. Why is this different if she is getting 1099-Misc Box 3. I was expecting no income tax needs to be paid if income less than threshold amount. She is my dependent on my income tax.
