@AmyC
That is incorrect. VIRPA is a new Federal law from December 2020. Please see this link
https://www.nvfc.org/volunteer-responder-incentive-protection-act-restored-for-2020-tax-year/
https://www.congress.gov/bill/116th-congress/house-bill/1241
@wickman even though he is 19 he needs to file a return. Do Not report the 1099NEC on the schedule C the department actually gave them the wrong form. He should have received a 1099M. He is a volunteer, correct? The NEC is for nonemployee compensation. The 1099M is for “other income such as incentives”. My husbands department used the incorrect form as well. Also, report the income from his W2, once he takes the standard deduction, as long as he is not a dependent, he may end up with a refund.
