Do I need to file a return for my child?

[ybabani]

My child (13 years old) earned income from the following sources in 2016: babysitting, leading youth groups at our synagogue

[jerry2000]

How was the income reported? 1099-MISC? W-2? how?

[ybabani]

1099-misc

[ybabani]

babysitting was cash or check

[jerry2000 · Accepted solution]

Yes, the child must file a tax return because the child will owe self-employment tax even if the child does not owe ordinary income tax. 1099-MISC income reported in Box 7 and "babysitting" paid by cash or check is considered by the IRS to be self-employment income. It doesn't matter whether the child has a formal business or not. That is not relevant at all.