17 yo received 1099-misc box 5 fishing boat proceeds

[timmik34]

My 17 year old son received 1099-misc with amount in box 5 for working on a fishing boat- 9963.97. Can he open a traditional IRA to reduce his tax bill? Currently TurboTax is telling me he is self-employed and owes 1300.00

He is claimed as a dependent on our taxes currently. 

[KrisD15]

If he has earned income, yes he could contribute to an IRA HOWEVER part of his tax bill is SELF-EMPLOYMENT tax which is the FICA tax employers withhold for employees. When Self-employed, you are liable for paying that and the payment is done through the tax return. An IRA deduction won't eliminate or even lower the self-employment (FICA) tax he owes.