My 16 year old son, who is a full time student, worked for a company mowing their lawn with their equipment, fuel, etc. His $5,800 income was reported on 1099-misc in box 7. Tax due is showing $819. He is not self-employed. Any work arounds we are mis

[macuser_22 · Accepted solution]

The IRS considers 1099-MISC box 7 income to be self-employed and the SE tax must be paid on any income more than $400.

See this IRS article about self-employed vs. employee and the remedy for Misclassification of Employees

https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-o...