How do I report my child's 1099 misc income

[anne-richmond]

He is 13 and received $647 in stipends for participation in  a youth program.  Do I need to report this?

[Tonita]

You do not report your dependent's income on your taxes. If they earned less than $6,300 in 2016, they do not have to file a return, but may wish to do so to recover any withheld income taxes. You can still claim the dependent exemption, and the dependent will not be able to claim her personal exemption on her own return.

[anne-richmond]

Thank you!  Can he recover only federal income taxes paid or also Social Security and state taxes?

[Tonita]

You're welcome.  Only the federal taxes paid.

[MP2]

Does it matter what box in 1099-MISC income is reported and if income is to be reported then does it go under individual or business income?