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posted Apr 14, 2025 7:12:53 PM

Should my son file tax return if he received a 1099-NEC. He made $1580 as a summer job?

It states, required to file if his total income exceeds the standard deduction for his filing. status. His status is single

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1 Replies
Level 15
Apr 14, 2025 7:14:20 PM

Yes--he is required to file.

 

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return.  He/she can file his own return for a refund of some of his withheld wages from boxes 2 or 17 (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return.  (Supervise this closely or prepare it for him!)

 

 

If your dependent’s earnings were over $400 and were reported on a 1099Misc or 1099NEC then he must file a return and pay self-employment tax for Social Security and Medicare.

 

 

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/