Do I have to report my 4H earnings from the livestock show? I only made $2800.

[esquivelfamily1]

I received a 1099-Misc

[TomK2023]

Yes.  The IRS will also receive a copy of this 1099-Misc, so it should be reported.  I'm assuming that this is for your child's 4-H project, so, if that is his/her only income then he/she should not be taxed due to being under the standard deduction threshold.

He should file his own tax return for this income.  Be sure he indicates on his tax return that he can and is claimed as a dependent by someone else (his parents).

To report a 4-H Project in TurboTax follow these steps:

1. Open your return.
2. Select the Wages & Income tab.
3. Scroll down to Less common income click Start.
4. On the page Let's Work on Any Miscellaneous Income, click on Other reportable income.
5. On the page Any Other Taxable Income?  Select Yes.
6. On the page, Other Taxable Income enter 4-H Project Livestock Sold for the description and the amount.
7. Select continue and Select Done if you have no other items.

This will show up on Schedule 1, Line 8z as "Other taxable income:" and include the description and amount of what it was for.

"If an individual participates in a 4-H Club or National FFA Organization (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax. Report the net income as “Other income” on Schedule 1 (Form 1040), line 8z. If necessary, attach a statement showing the gross income and expenses. The net income may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization. Such a project is generally not considered a trade or business. For information on the filing requirements and other tax information for dependents, see Pub. 929."

IRS Pub. 255 - Farmer's Tax Guide (page 77)

[Edited 4;/09/25 | 8:28am PST]

@esquilvelfamily1

[jimsaxon]

Do you mean net income or gross income?  Net income is what you made over and above ANY related expenses.  Just about any related expense should be ok.  Gross income is total amount you were paid.  Very often net income turns out to be minus, and then would not need to be reported.  Also, your 4-H leader may be able to advise you further on acceptable reportable expenses.

[MonikaK1]

You can enter the net income as Other Reportable Income as explained by @TomK2023 and enter an explanation that it was net income for 4H and the gross amount on the Form 1099. Or, you could make two separate entries for the 1099-MISC amount and a negative amount for the related expenses. If you are a 4H volunteer, you may instead have charitable deductions for out-of-pocket expenses of your position.

This is an unusual situation in that IRS Publication 255 specifically states to report net income from 4H. Generally, you need to report gross income for activities not engaged in for profit and may not be able to deduct the related expenses under current law.