Reporting 1099-NEC For A Minor

[praxitas]

Hello,

My son referee's sporadically for youth ice hockey through USA hockey. He received a 1099-NEC in the mail. He turned 16 on 12/1 last year. The total amount in box 7 was around $2,200. Additionally, he received a W2 for one day of work for a different company for $52. Should I file everything separately for him, or should I have included his information when I filed? Does everything need to be filed?? If it does need filed, can he deduct expenses like his ice skates and such?

Thanks in advance!

[ColeenD3 · Accepted solution]

Yes, he needs to file his own return. You can claim any expenses that is ordinary and necessary for him to perform the 1099 job. He is considered to be self-employed for this income.

Follow these steps to go to the Schedule C section of your return:

On the top right corner of TurboTax online screen, click on Search (or for CD/downloaded TurboTax locate the search box in the upper right corner).

1. Type in “schedule c” (or for CD/downloaded TurboTax, click Find).
2. Click on “Jump to schedule c”.
3. Click on the blue “Jump to schedule c” link