Q. So, we do need to get her to file separately in order to file this 1099-Misc?
A. Yes. See rule #3 below.
Q. Then my question would be would she also needs to add the 1098T to her return?
A. Yes. She will add the modified 1098-T, not the actual one. On her return, enter 0 in box 1 and $4810 in box 5.
Your dependent child must file a tax return for 2024 if he had any of the following:
- Total income (wages, salaries, taxable scholarship etc.) of more than $14,600 ($13,850 for2023).
- Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1300 ($1250 for 2023).
- Unearned income over $450 (the $750 on the 1099-MISC) and gross income of more than $1300 (the taxable scholarship).
- Household employee income (e.g. baby sitting, lawn mowing) over $2600 ($14,600 if under age 18)
- Other self employment income over $432, including money on a form 1099-NEC
