Both my boys earned income from doing yard work at an investment property and at our main residence. One also earned money from being a soccer referee (did not receive a W-2). They both earned > $1,000 and we opened up Roth IRA's for both of them for $600. Do they have to file a 1040A because of the Roth IRA, and if so, will they have to pay some kind of taxes like self employment taxes? We use Turbo Tax and couldn't figure this out.
If a person has net earnings over $400 from self-employment, they are required to file a federal income tax return.
Yes, they will likely be required to pay self-employment taxes. A Roth does not reduce your taxable earnings.
But what your doing is a great idea in building for the future. I encourage my son's to contribute to a Roth (even do a bit of matching).