We own a family farm that my son is now old enough to contribute income to. How do I report his 1099MISC income added as farm income?

[melissa4j]

The 1099MISC is in his name but is actually income contributed to our farm income.

[Coleen3 · Accepted solution]

If the 1099-Misc is reported in his name, he has to file it separately on his own return. For tax purposes, he is not part of your farm. If it is owned by the parents, the income and expenses are reported on their return. If it was income to the farm, it should be payable to the farm or its owners. The farm can issue a 1099-Misc to your son.