Last year my son had income of 675 dollars from his work at a local church. I included this money in our additional income. Is this correct?

[Texas Roger · Accepted solution]

No you do not enter a child's income from working on your tax return. If he was paid on a W-2, he is not required to file a tax return to report it. If he was paid on a 1099-MISC or no form, he must file a return to pay self employment tax. He must indicate on his return, if he files one, that he can be claimed by someone else.