My adult dependent child received a 1099-NEC and income is over $6,000. Where do I report this?

[DoninGA]

If they are age 19 or older and not a full time student, then you cannot claim them as a dependent since their gross income in 2024 was $5,050 or more.

[MinhT1 · Accepted solution]

If your child has income in 2024, you don't report your child's income on your tax return.

You can still claim him as a dependent if he didn't provide more than half of his own support for the year and he was under 19 at the end of 2024 (or under 24 and a full-time student).

If he was 19 or older (or 24 or older and a full-time student), you can't claim him as a dependent if he earned more than $5,050 in 2024.

If it has to be reported, at all, it goes on his own return. If your dependent son is under age 19 (or under 24 and a full-time student), he must file a tax return for 2024 if he had any of the following:

1. Total income (wages, salaries, taxable scholarship etc.) of more than $14,600 in 2024.
2. Unearned income (interest, dividends, capital gains) of more than $1,300.
3. Gross income (earned plus unearned) exceeding the larger of $1,300 or his earned income (up to $14,600) plus $400.
4. Other self-employment income over $400, including box 1 of a 1099-NEC

If your dependent son files his own return, he has to indicate in the My Info section of TurboTax that he can be claimed as a dependent by another taxpayer.