Sometimes, if a child's only income is interest and dividends, it can be added to a parent's return.
If there is any other kind of income, then all the child's income must be reported on a tax return in the child's name.
1099-NEC is generally self-employment income, such as being an independent contractor rather than an employee. Sometimes, payers use the wrong form. If you have concerns that your child was not self-employed, let us know more details.
