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You do not enter your dependent's form 1099-MISC on your tax return.
If the amount is box 7 of your child's form 1099-MISC is more than $400, he has to file his own tax return. He will have to pay self-employment tax calculated at the rate of 15.3% on 92.35% of his income. Please indicate on his return that he is being claimed as a dependent by someone else in the Personal Info section of TurboTax.
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