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[LonLonzo]

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[VolvoGirl]

Sorry he needs to file his own return for $400 or more of self employment income.    You don't include their income on your return. It would only go on their return if they are required to file one.  To file a separate return for your dependent you need to set up a new account.  Online is only good for one return per account.  You can use the same email address for 5 accounts.

You can start another return in TurboTax Online by:

1. Logging out if you are in your account
2. Choose what TurboTax Online product you want to use for the second return
3. Create your account screen
4. Set up a new login for the second return
5. Start working on the new return

Be sure on their return they check the box that says they can be claimed on someone else’s return.  If their only income is W2 and under 14,600 they do not have to file a return except to get back any withholding taken out.

Filing requirements for a dependent

https://ttlc.intuit.com/community/children-dependents/help/do-i-need-to-file-my-own-taxes-if-i-m-a-d...

[MindyB]

Yes.  Independent contractors have a different filing threshold than W-2 employees.  The filing threshold is $400.

He'll need to file his own return, and pay taxes including self-employment tax (Medicare and Social Security.) He should report the income from this on Schedule C. 

Here's how to report this in TurboTax Online:

• Navigate to Federal > Wages & Income > Self-employment income and expenses > Start
• Answer "Yes" to the question "Did you have any self-employment income or expenses?"
• Give a description of the business
• Continue until the interview asks "how does your work fit into your big picture?", based on the information you provided, it's a side job and/or a business.
• Answer all the informational questions until you get to the screen  "Let's enter the income for your work."  Here, enter that you received common income- Other self-employed income, including cash and checks; then enter what you were paid.
• Once you've entered your income, type in your expenses in the proper categories, TurboTax Online will recommend popular categories, but refer to your records to ensure you are deducting all of your expenses

[VolvoGirl]

Are you using the Online version?  

He can enter Self Employment Income into Online Deluxe or Premier but if he has any expenses you will have to upgrade to the Self Employed version or use any of the Desktop CD/Download programs. All the Desktop programs have the same forms.  You just get more help and guidance in the higher versions.

How to enter income from Self Employment

https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...

You need to fill out schedule C for self employment business income and pay self employment tax in addition to regular income tax on it.  The SE tax is to pay Social Security and Medicare tax that wasn't taken out like on a W2.

You use your own name and ssn or business name and EIN if you have one.   You should say you use the Cash Accounting Method and all  income is at risk.  After you put in your income and expenses  if your net profit is $400 or more you will pay 15.3% for Self Employment tax in addition to your regular income tax.  The Schedule SE will be automatically filled out for it.

You can enter Self Employment Income into Online Deluxe but if you have any expenses you will have to upgrade to the Premium version.  Or use any of the Desktop installed programs.  All the Desktop programs have the same forms.  You just get more help and guidance in the higher versions.

He has to pay the self employment tax which is for Social Security & Medicare.

You pay Self Employment tax on $400 or more of net profit from self-employment in addition to any regular income tax.  You pay 15.3% SE tax on 92.35% of your Net Profit greater than $400.  The 15.3% self employed SE Tax is to pay both the employer part and employee part of Social Security and Medicare.  So you get social security credit for it when you retire.  

[LonLonzo]

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[AnnetteB6]

You do need to report this type of income on Schedule C so that self-employment tax will be calculated and paid.  

Based on the description you gave, look at the situation from your son's point of view.  He uses an app to decide whether or not he wants to take the job.  Therefore, he is controlling when he works.  He is not being told by anyone that he needs to show up to be a caddy at a particular time and place unless he has initiated the work and agreed to do it.  He is an independent contractor in control of his own business of being a caddy.  

@LonLonzo