My dependent son got a 1099-NEC for food delivery job, does he have to file his own return? the amount is $3000.00

[Bsch4477]

Yes. He has to file his own return as self employed using Sch C. If that is his only income he won’t have to pay income tax but he will pay self employment tax. 

[Bsch4477]

Yes. He has to file his own return as self employed using Sch C. If that is his only income he won’t have to pay income tax but he will pay self employment tax. 
Be sure he checked the box saying that someone else can claim him. 

[PattiF]

Yes, he does need to file his own return to report this income. This iIRS considers anything reported on a 1099-NEC as self-employment income, and a return needs to be filed for any amount over $600. 

This would be entered in Income & Expenses

• Choose Self-employment
• Describe your work
• Follow the prompts
• Include any expenses such as fuel or cell phone that would reduce the amount of self-employment income