How do I file a return for my minor child?

[mich187909]

My two minor children each received a 1099-MISC for payroll paid to them following the death of their father. Amount is greater than $1,100 and less than $12,000. How can I file for them? I am not finding an option to add the income under their name on my return.

[ee-ea]

Deleted

[PattiF]

You cannot file this on your return. Each child will need to file a return to report the 1099-MISC for unearned income that is in their name. This is not considered self-employment income.

You would report the 1099-MISC as Other Income by following these steps:

1. Open the return.
2. Click on Federal Taxes.
3. Go to Wages & Income
4. Scroll to the bottom under Less Common Income and select Start (or Update) for Miscellaneous Income.
5. Choose the appropriate category and enter your Other Income

@mich187909 

[Hal_Al]

If his only income is from interest and dividends, Alaska PFD or capital gains distributions shown on a 1099-DIV, there is a provision for entering it on your return, using form 8814. The fact that it is 1099-Misc income, disqualifies you from using this option.

Follow the instructions at @PattiF 's reply for how to enter as "other income". As "other income" it is unearned income and subject to the $1150 filing threshold and the "kiddie tax".

You do not report his/her income on your return. If it has to be reported, at all, it goes on his own return. If your dependent child is under age 19 (or under 24 if a full time student), he or she must file a tax return for 2022 if he had any of the following:

1.          Total income (wages, salaries, taxable scholarship etc.) of more than $12,950 (2022).
2.          Unearned income (interest, dividends, capital gains, unemployment, pensions & survivor benefits, taxable portion of 529 distribution) of more than $1150 (2022)
3.          Unearned income over $400 (2022) and gross income of more than $1150 (2022)
4.          Household employee income (e.g. baby sitting, lawn mowing) over $2300 ($12,950 if under age 18)
5.          Other self employment income over $432, including money on a form 1099-NEC

Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.

In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.