Yes. Your son needs to file a tax return. No. You cannot include his income on your tax return. His earnings were reported on a Form 1099-NEC, which means it is self-employment income. He will have to file a tax return and report that income on Schedule C. If he has any expenses related to that income he can deduct them on Schedule C as well. His net profit, will be subject to self-employment tax, which basically is both the employee and employer's half of social security and Medicare tax. For information on how your son should file, see the following TurboTax article: How to File Taxes with IRS Form 1099-NEC
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
