dependent 1099 miscellaneous income

16 year old son received a 1099 Miscellaneous income for working in the summer, how do we claim that on taxes?
    He has to file his own return for it.  It is self empoyment income.

    You don't include their income on your return. It would only go on their return if they are required to file one. They will have to check the box that says they can be claimed on someone else's return. If the child only has unearned  income under 950 nobody has to report it.

    A dependent has to file a return if :
    …..Their unearned income (int & div)  was over $950.  
    …..Earned income (W2) was over 5,800
    …..1099-Misc Self-Employed or Independent Contractor income was over $400

    …...Or to get back any withholding taken out.  

    They have to check the box that says they can be claimed on someone else's return.
      Contribute an answer

      People come to TurboTax AnswerXchange for help and answers—we want to let them know that we're here to listen and share our knowledge. We do that with the style and format of our responses. Here are five guidelines:

      1. Keep it conversational. When answering questions, write like you speak. Imagine you're explaining something to a trusted friend, using simple, everyday language. Avoid jargon and technical terms when possible. When no other word will do, explain technical terms in plain English.
      2. Be clear and state the answer right up front. Ask yourself what specific information the person really needs and then provide it. Stick to the topic and avoid unnecessary details. Break information down into a numbered or bulleted list and highlight the most important details in bold.
      3. Be concise. Aim for no more than two short sentences in a paragraph, and try to keep paragraphs to two lines. A wall of text can look intimidating and many won't read it, so break it up. It's okay to link to other resources for more details, but avoid giving answers that contain little more than a link.
      4. Be a good listener. When people post very general questions, take a second to try to understand what they're really looking for. Then, provide a response that guides them to the best possible outcome.
      5. Be encouraging and positive. Look for ways to eliminate uncertainty by anticipating people's concerns. Make it apparent that we really like helping them achieve positive outcomes.