My 15 year-old son made around $400 from Youtube. He wasn't provided with any 1099-MISC. How should I file that? Is it treated as a self-employed business?

[chang1]

My 15 year-old son made around $400 from Youtube. He wasn't provided with any 1099-MISC. How should I file that? Is it treated as a self-employed business? He(actually I) pays $25 fee per month for a video editing software. Is that an expense?

[Coleen3 · Accepted solution]

Yes, it is self-employment but he may not be reqired to file. It depends exactly how much he made.

You have to file an income tax return if your net earnings from self-employment were $400 or more.

https://www.irs.gov/individuals/self-employed#InformationReturn