It depends. It appears that he has expenses in excess of his 1099 income in the amount of $7954, possibly on his 2022 tax return that would carry over as a 'Qualified Business Income' (QBI) deduction. If this is his only income and it's a loss, then this will continue to carry forward until he can use it.
The 1099-NEC indicates your grandson is self employed, however he can get an answer from the IRS.
The Form SS-8 helps to differentiate between an employee and an independent contractor (self-employed). Take the time to review this form and decide if you have an employer/employee relationship. If the person in charge tells you when to be there, how to do your work and provides all the equipment necessary to do your work then it's quite likely this is an employer.
You are allowed to report the income as an employee if you believe that is the relationship you have, however, this will not go well with your employer. The IRS will go after them for payroll taxes which could mean penalties.
You can also continue to report your earnings as a self-employed independent contractor. To file like this you will need to use TurboTax Online Self-employed or TurboTax CD/Download Home & Business.
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