Business & farm

And....if your son was paid in cash or was provided with a 1099NEC, he has self-employment income.  If he earned at least $400 of self-employment income, your son needs to file a tax return of his own and pay self-employment tax for Social Security and Medicare.   If he received a W-2, then he needs to file if his earnings exceeded the standard deduction amount for his filing status or if tax was withheld and he wants to seek a refund.  On his return, he must say that he can be claimed as someone else's dependent.

 

https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...

 

https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922

 

We can provide more information if you need it.

 

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**