Dependent child received a 1009-NEC and 1099G Unemployment income. Does he file his own taxes and which tax form types?

[coolraul]

My dependent college student son living at home delivered Instacart for a total of $1400 (1099-NEC) and also received $3700 1099G Unemployment Income. I assume he can write-down much of his Instacart earning through expenses (auto gas, insurance, etc..). I guess that means he need to file his own taxes, claim Instacart as his own business using a Schedule C. Meantime he is using the proceeds from his Instacart and Unemployment to pay his college tuition.  Can he claim educational expenses as a deduction? which type of tax filing methodology should he use? 1040EZ? other? I guess although my wife and I file jointly using TurboTax we need to purchase another TT subscription for him to ease filing? which product. Thanks.

[DanaB27]

Yes, he will have to file his own tax return. Please see  Do I need to file my own taxes if I'm a dependent?

Yes, if you used TurboTax Online, then you will have to create a separate account for your son.  If you want to claim expenses on Schedule C, then you will have to use TurboTax self-employed version.

1. Login to your TurboTax Account 
2. Click on "Search" on the top right and type “self-employed”
3. Click on “Jump to self-employed”
4. Answer the questions until the "Let's enter the income" screen and select "Form 1099-NEC"

Please see What is the self-employment tax?, What self-employed expenses can I deduct?, Filing Taxes for On-Demand Food Delivery Drivers and What is Form 1099-NEC? for additional information.

If he is your dependent then he cannot claim the educations credits but you might be able to claim the education credit on your return. Please see What education tax credits are available?