It depends on your son, actually. What kind of work does he do?
If he is a professional coach who also coaches youth basketball on the side then that is self-employment income. If he is only doing it because he needs the money and he doesn't have another job then that is self-employment income.
If he is employed in an unrelated field and coaches youth basketball on the side then that's a hobby that he would do whether or not they paid him.
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