Dependent child earned $6550 working in a warehouse. he received a 1099misc not a w-2. is there any way to avoid him having to pay self employment taxes?

[TomD8 · Accepted solution]

No.  Self-employment income (reported in Box 7 of a 1099-MISC) is subject both to ordinary income tax and to the self-employment (SE) tax.  The SE tax is for Medicare and Social Security.  It's a tax that would have been withheld if he had been an employee and not self-employed.

[SweetieJean]

But see this, and decide if you wish to follow through:
<a rel="nofollow" target="_blank" href="https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-o...>

[crazylyle]

The link, if it does not work for you (it did not work for me) is a discussion on the IRS page:

1. Home
2. File
3. Businesses and Self-Employed
4. Small Business and Self-Employed
5. Independent Contractor Self Employed or Employee

Independent Contractor (Self-Employed) or Employee?