My 18 yr old high school student received a 1099 MISC with income in box 7 , less than 3,000. Does he need to file Fed return ?

[MinhT]

Yes, he is required to file a tax return because he has self-employed income over $400. He will have to pay self-employment tax calculated at 15.3% on 92.35% of his net self-employed income. He can deduct any related expenses from his self-employed income.

If you claim him as a dependent, he needs to indicate on his return that he can be claimed as a dependent by someone else.