BrittanyS
Expert Alumni

Business & farm

If the income was reported on a 1099-NEC, it is considered self-employed income even if he doesn't have a business.  He would be considered a independent contractor which is treated the same as being self-employed.  Since the income is considered self-employment income, he would not qualify as a dependent since his income was over $400.  You would not list him on your return as a dependent and he would file his own return.   

 

For more information, see the link below:

 

@slara22 

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"