If a 13 year old minor received a 1099-MISC for (3).Other Income $1200.00, do they have to file their own tax return? Or does the parent need to claim the 1099 on their tax?

[macuser_22]

You cannot claim 1099-MISC income on your tax return.

It would go on the child own return if required to file.

2015 Filing requirements for dependents.

Federal Dependent filing requirements: (State requirements may be different)
    1) Dependents unearned income was more than $1,050.
    2) Dependents earned income was more than $6,300.
    3) Dependents  gross income was more than the larger of-
           a) $1,050, or
           b) Dependents earned income (up to $5,950) plus $350.
   
Or Dependent had net earnings from self-employment of at least $400.

However, if any tax was withheld, then Dependent might want to file anyway to get a refund of the tax withheld.