Can I file my sons income tax and never used form 1099 nec before.

[Randy-Clifton]

How can I file my sons income tax because the company he works for used a 1099 nec

[xmasbaby0]

He has self-employment income for which he will owe self-employment tax for Social Security and Medicare, and possibly ordinary income tax as well.

If you have self-employment income for which you will pay self-employment tax for Social Security and Medicare,  you will need to use online Premium software or any version of the desktop software download so that you can prepare a Schedule C for your business expenses.

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[Vanessa A]

It depends. If the company considered your son an employee or if he met the qualifications of an employee.  If he is considered self-employed, then his income would go on Schedule C and he would be subject to Self-Employment Taxes.  He does not have to have a business name to be considered self-employed.

If your son was an employee, then he should receive a W-2 and the employer would be responsible for 1/2 of the FICA taxes

The IRS considers you an employee if the company:

1. Has behavioral control meaning they control the how, when and where you do your job
2. Has financial control meaning they control how you are paid (ex. do you get a weekly paycheck based on the hours you work, do they withhold taxes from you wages), have an investment in the equipment used (ex. do they own and maintain the cab or is this an Uber type situation)
3. It looks like an employee/employer relationship (do you have benefits)

If this does not apply and your son was misclassified as an independent contractor, you can file for SS-8 and let the IRS determine his employment status it you believe they had behavior and financial control over his employment,

In the meantime, to report his income, if you do not believe he is an independent contractor, you will need to enter your income by selecting the following:

• Income
• Show More next to Less Common Income
• Start next to Misc Income
• Start next Other income not already reported on a form W-2 or Form 1099
• YEs to did you receive any other wages
• Continue through to did you earn any other wages and answer yes
• Select employee compensation that was not reported on a W-2
• Hit continue
• Report your wages and select I received a 1099-Misc for this income use reason code H

Myths About Misclassification

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