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Returning Member
posted Apr 6, 2022 3:56:04 PM

Schedule C for high school student summer job

I have a high school student who received a 1099-NEC.  He worked a part-time summer job working for a pool construction company.  I am using the TurboTax desktop Premier edition.  I entered his box 1 non employee compensation into turbo tax.  There are no other boxes.  He has no deductions or any other income.  I got to the end and checked for errors.  It says there are errors and I need to fix them on Schedule C.  There were no questions about a schedule C in the easy step.  I am basically trying to fill out a Schedule C like my kid has his own business.  It's asking me if this activity is a qualified trade or business.  It's asking for his business name and address.  Also, I don't know what to put for did you "materially participate" in the operation of this business.  I was told that since I purchased the desktop version, I couldn't get any help and would have to purchase the online version and then pay for live help on top of that.  Can't understand why I have to fill out a schedule C in the first place for a high school kid just working a summer job.

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4 Replies
Level 2
Apr 6, 2022 4:09:04 PM

Answer yes to qualified trade

Business name is his name

Address, home address

Materially participate answer is yes (He did the work himself)

 

On a 1099 your son can deduct his mileage as an expense, and any costs for work clothes or equipment, etc. 

He will end up paying into Social Security on any profit after deducting expenses, as well as regular income taxes for both State and Fed.

Employee Tax Expert
Apr 6, 2022 4:09:37 PM

You are handling his 1099-NEC correctly - and you can definitely get help with the desktop product - here or via phone support.   If you wanted to use TurboTax Full Service or Live, you need to be using Online.   But there are plenty of tax experts and champions here in this forum to provide you will help - and faster than you will get on the phone 😉

 

1099-NEC income is self-employment income.   Your son wasn't an employee at the pool construction company - he was an independent self-employed business owner.  So, for tax purposes, he is the owner of his own business.   He can use his name and his home address when setting up the business profile part of Schedule C.   Answer NO to the EIN and mark YES, that he does materially participate.   Do not reference the pool company when setting up his business in TurboTax.   The pool company is his client and their info only gets entered when you enter the 1099-NEC.

 

If he had any expenses for this income, he can deduct those on Schedule C as well.    Since SS and Medicare taxes were not withheld for the income, he will have a Schedule SE included in his return which will credit his social security earnings with SSA.   

Returning Member
Apr 6, 2022 4:22:19 PM

Thank you DawnC and seasidechic, So I do check yes for a qualified trade or business as seaside said?  And for accounting method do I check Cash?

Thank you again!

Expert Alumni
Apr 6, 2022 4:28:36 PM

Yes and yes!