@Saigon-Services wrote:
I have 17 years old child and she has a 1099-NEC for $6,600 and I supported all of his living expenses. Does he need to file his 2021 tax returns if I claim him to my 2021 tax returns? Or If I need to add his income to my tax returns, how can I add my 1099-NEC self-employed income to my (the parent's) tax returns? Your advise is greatly appreciated.
You cannot enter a dependent's earned income from work on your tax return.
The dependent must file a tax return since he had self-employment income of $400 or more. He will need to complete a Schedule C for the self-employment income which is included with his Form 1040. If he has a net profit from the self-employment he will owe Self-Employment taxes but he will not owe federal income taxes due to his income being less $12,550 for a Single filer.
Make sure that he indicates on his tax return that he can be claimed as a dependent.
