Thanks.
I hear what you are saying about the red flag but truth be told the income is so low that as long as it is considered earned income, this student arguably wouldn't even have to file, let alone get hit with the kiddie tax. In fact, the student in question is a triplet and his brother got a W-2 for his internship and there are no problems at all. Additionally, had they sent nothing at all instead of this 1099 MISC it would also be easier to enter as earned income!
