Does a 12 year old file a return with a 1099-misc?

[m-barnett86]

$1521 is the amount of 1099-misc

[KeshaH]

If the income from the 1099-MISC is considered self employment, your 12 year old would be required to file a tax return because their income from self employment is over $400. However, if the income is not self employment then the income would not be enough to be required to file return.