It is reported exactly as @JamesG1 explained because it is a hobby as you indicated. If this is your son's income it should be reported on your son's return if it is reported under his social security number (SSN). If not, you can enter it on your return.
If your son is your dependent you can see the filing requirements here: Were you either age 65 or older or blind?
- No. You must file a return if any of the following apply.
- Your unearned income was more than $1,250.
- Your earned income was more than $13,850.
- Your gross income was more than the larger of:
- $1,250, or
- Your earned income (up to $13,450) plus $400.
If your son is not your dependent he must file a return if his income is at least $13,850.
@RibaMM
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