I found a few great responses to parts of the subject above, but still a little unclear when I have all 3 at the same time. My son received a W2 for $800 from regular employment. He was also a referee, and received one 1099-NEC from one organization where he made $655. He was also paid by other various rinks/organizations for refereeing totaling $1,405, but didn't receive any 1099's because no particular one was over the threshold to generate a 1099. Finally, he has minor dividend income from a UPAUTMA account.
I entered the W2
I entered 1099-DIV and 1099-INT
I entered the one 1099-NEC for $655 which went on schedule C, and then I entered the other $1,405. I entered expenses (equipment, uniform, membership renewal) on line 48.
Is line 48 the correct place for those expenses? I expected there to be a dedicated spot for things like uniforms vs a catch-all.
I believe if 1099 NEC is greater than $400 after expenses, the child has to file. But the only 1099 we received is for $655 and after I deduct expenses, it would be below $400. Can we avoid filing, or does the other income ($1,405) count even though it wasn't issued via 1099?
Lastly, since I drive him to these places, can I enter mileage to and from on his taxes without complicating things regarding my vehicle?
