1099-MISC income less than Standard Deduction?

[Robert5]

My 21-year son is filing his own taxes (filing "Single"). His only income for 2018 was ad revenue from YouTube paid to him on a 1099-MISC. It amounted to about $3,900. He had about $800 in expenses associated with generating that income leaving a net income of roughly $3,100. Since his net income is less than the standard deduction of $12,000 does he need to file?

[NCperson]

are you claiming him and receiving the 'other dependent tax credit? (which you may be able to if he still living at home - run through TT and see what TT advices you to do.

The reason for asking is the answer is different whether or not you claim him as a dependent

see link below and especially the sub-heading 'dependent tax filing'

https://turbotax.intuit.com/tax-tips/irs-tax-return/does-everyone-need-to-file-an-income-tax-return/...

if your son uses TT, TT will figure out whether filing is necessary or not, but it begins with whether you are declaring him as a dependent or not on your return 

[Robert5]

I actually have already submitted my tax return. I believe last year there was some reason I could not file with him as a dependent, so I assumed the same would hold true this year.  I will run a test and see however. Might be worth a amended return.

But assuming he is filing on his own and not a dependent of me, would he need to file with only $3,900 of gross income from a single 1099-MISC?

Thanks!

- Robert

[IsabellaG]

Yes, if the 1099-MISC shows the income in Box 7 for Nonemployee Compensation. This type of income is subject to Self-Employment Tax (Social Security and FICA), which is in addition to regular income tax. You have to file a tax return if you had income from self-employment of $400 or more.