If my child has a 1099-MISC and made $1810.00, where do I put this on my tax forms?

[rjs]

You don't put it anywhere on your tax return. You can't report your child's 1099-MISC income on your tax return. The child has to file his or her own tax return and report the income.

What is the income from? Which box of the 1099-MISC is it in?

[ErnieS0]

Your child may have to file their own income tax return. The IRS allows you to report your child's interest and dividends no your tax return but not 1099 income.

Your child will file a return if:

• They had only unearned income (interest, dividends, capital gains) of more than $1,100;
• They had only earned income (wages, salaries, tips, fees) of more than $12,400; or
• They were self-employed with $400 or more income.

In cases of mixed income (earned and unearned), file a return if:

• Unearned income was more than $350, and gross income of more than $1,100, or
• Unearned income was $350 or less, and gross income of more than $12,400

[rjs]

Here's why I said that the child has to file a tax return.

Any income properly reported on Form 1099-MISC would be unearned income. Since the amount is more than $1,100 the child is required to file.

If the $1,810 is self-employment income that is incorrectly reported on Form 1099-MISC instead of Form 1099-NEC, it is earned income, but the child is still required to file because it's self-employment income of $400 or more.

Either way, the child has to file a tax return.

(One possible exception would be if the income were an Alaska Permanent Fund Dividend, which would be reported as "other income" in box 3 on a 1099-MISC. But the amount is much higher than the Alaska PFD for 2020, so it can't be that.)