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My 14 year old son received a 1099 Misc for referring soccer. He only made $210. Does he need to file or can I put it on our tax for as income?

 
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My 14 year old son received a 1099 Misc for referring soccer. He only made $210. Does he need to file or can I put it on our tax for as income?

It would only go on his return.  If that is his only income he doesn't need to file a return.

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My 14 year old son received a 1099 Misc for referring soccer. He only made $210. Does he need to file or can I put it on our tax for as income?

It would only go on his return.  If that is his only income he doesn't need to file a return.

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