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1099-MISC income for minor ?

My son who is a minor received a 1099-MISC for $ 70.00. This is his only income. The amount is in Box 2. "Royalties".
The Box 7. "Payer made direct sales totaling $ 5000.00 or more of consumer products to recipient for resale" is NOT checked. Do I need to file taxes under his name for this amount ?

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2 Replies

1099-MISC income for minor ?

He would not have a filing requirement so you don’t have to file a return.

1099-MISC income for minor ?

No, you do not need to file taxes for your son with the $70 from a 1099-MISC.

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