Our 16 year old son received a 1099-NEC for umpiring baseball games last year. The amount he earned was $710. He had expenses around $375 for umpire gear. We currently claim him on our taxes and have already filed. Does he need to file a separate return?
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No, He would have to file an income tax return if his net earnings from self-employment were $400 or more (his is $335). If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 and 1040-SR instructions. (None of these seem to apply).
Thank you. Upon further looking at his receipts, he had over $400 in expenses. So he should be good by not filing correct?
Yes, but keep all of that documentation handy in case if you receive an inquiry from the iRS. Be sure to use the information from their website to confirm that you didn't file a return because his net earnings was less than $400.
Perfect! Thank you.
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