YouTube requires the AdSense account to be under the name and social of someone 18+. Therefore, the income that my son earns is reported on a 1099-MISC under my name and social. On the 1099-MISC, it is reported as "Royalty Income". Last year, we included it on our taxes, but I'm hoping to find a way to transfer it to him and have him file his own return with the income. When I input the 1099-MISC income into TurboTax, the only question it asks is whether the royalty income is from a natural interest or from being self-employed.