My dependent son received a 1099 MISC as part of a summer internship. Can I claim this on my return or does he need to file a separate return?

[AnthonyC · Accepted solution]

You do not enter your son's 1099-MISC on your tax return, even if he is a dependent.  He should be filing his own tax return.  However, see the two articles below because depending on his income, he may not be required to file a tax return (if he is a dependent, then follow the second article).  But, he will likely need to file a return because of self employment taxes (social security and medicare) - if its a 1099-MISC form, then the filing requirement is only $400.

Also, you must create a new account with a unique username (you can use the same email address) for every tax return using the online program.  You CANNOT use the same account to file multiple returns.  If you attempt to do so, then you will overwrite everything in the first account and lose the information.

https://ttlc.intuit.com/replies/3302274

https://ttlc.intuit.com/replies/3302185