My son is a full time student & received a 1099-misc for a part-time job. Does he need to file?

[gardner-christie]

My 19 yr old son worked a part-time job welding in 2016.  He was hired on the pretense that it was a cash only job but was told at year end that his employer would provide him with a 1099-MISC.  He made $6554.50 that is reported in box 7.  He is a full time college student and we still claim him as a dependent on our taxes.  Is there anyway for him to get around having to pay SE tax?

[DexterS]

Yes, he has to file.  

Because he was paid on a 1099 he is considered "self-employed" and owes income tax and self-employment tax.

If he incurred any expenses as part of this job he can deduct those from his income to reduce the tax, but here really is no way to avoid it since a 1099-Misc was filed.

The IRS has an excellent resource for self-employed individuals.

Click Here: IRS Self-employed Center