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Level 2
February 3, 2026
Question

Filing 1099-C for dependent

  • February 3, 2026
  • 1 reply
  • 9 views

My dependent is disabled. We have already filed she has no other income besides SSI. Do I need to file her 1099-C or does she need to file it since her income is below 15,000.00 and the amount of debt cleared is under $1300.00.

1 reply

MaryK4
Level 15
February 3, 2026

No, if that was her only income she would not have a filing requirement.  You correctly stated that a dependent must file a tax return if their unearned income is more than $1,300.

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LoladobyAuthor
Level 2
February 3, 2026

She also received a 1099- NEC for only $1012.00 would this need to be filed then?

Level 12
February 3, 2026

Since she received $1,012 on a Form 1099-NEC, which is the form used to report self-employment income, she would be required to file is she $400 or more in self-employment net earnings. 

 

Do I need to file a federal return this year?

How do I enter a 1099-C?

What's a 1099-NEC?

@Loladoby