form 1099-NEC

[imotiwala001]

my daughter got a form 1099-NEC for summer internship. with box 7 filled. but it does not allow me to select her as the receipient. it only gives myself and my wife as a option . 

[MindyB]

Unfortunately, you cannot include her 1099-NEC income on your return.  That is because the election to add unearned income to the parents' return is for unearned income (i.e. interest and dividends).  1099-NEC income is considered self-employment income.  If her net earnings were under $400, nothing needs to be done. If she made $400 or more, she'll need to file a tax return.  

Here's some information you may find helpful: At What Income Does a Minor Have to File an Income Tax Return?