Piggy-backing on this question... My child 14-yo received a 1099-NEC for $630 for refereeing youth hockey. He has no other earned income. He spent $300 in 2021 buying refereeing equipment. Sounds like he need to file? Can he deduct the equipment expense? Is it possible to transfer the $630 to other income since he is not in the business of refereeing? I am trying to use the TurboTax free version to file. Thanks!
