topic My 11 year old daughter has received a 1099-MISC for $6921 for a FFA project that was sold at our county fair. How do file this? in Business & farm

My 11 year old daughter has received a 1099-MISC for $6921 for a FFA project that was sold at our county fair. How do file this?

asw081608 — Tue, 10 Feb 2026 09:51:10 GMT

My 11 year old daughter received at 1099-MISC for $6921 for a FFA project she sold at the county fair. Do I need to file this 1099 on my taxes or file her own taxes?

Re: My 11 year old daughter has received a 1099-MISC for $6921 for a FFA project that was sold at our county fair. How do file this?

Bsch4477 — Fri, 19 Jan 2024 20:36:51 GMT

Posted responses are correct and mine was wrong so am deleting it. She does have a filing requirement.

Re: My 11 year old daughter has received a 1099-MISC for $6921 for a FFA project that was sold at our county fair. How do file this?

AmeliesUncle — Fri, 19 Jan 2024 19:59:22 GMT

@Bsch4477 wrote:
Assuming the amount was other income in box 3 she would not have a filing requirement for her income so you can ignore it.

Assuming the daughter is a dependent, the daughter needs to file her own return because she does have a filing requirement. That amount exceeds the "Unearned" income threshold for filing as a dependent, and the daughter likely will be subject to the Kiddie Tax.

Re: My 11 year old daughter has received a 1099-MISC for $6921 for a FFA project that was sold at our county fair. How do file this?

Opus 17 — Fri, 19 Jan 2024 21:40:31 GMT

The only time you might report a child's income on a parents return is if the child's only income is bank interest or dividends on investments in the child's name. If there is any other income, the child must file in their own name.

Also, be aware that money from FFA is not considered self-employment. Turbotax may ask questions like "is this a job" or "was there an intent to make a profit". Answer these questions as No. An FFA project is considered education, and while the income is taxable "other" or miscellaneous income, it is not self-employment income and is not subject to self-employment tax.

Because this is "other" or unearned income, your child does need to file, and may be subject to the "kiddie tax", as mentioned above.