Last summer (2015) my 15 year old son mowed the church yard. He received a 1099-misc for $1800 last week. Does he need to file a tax return? I claim him on my taxes of course and no deductions were made from his pay last summer.
Yes, your son needs to file a tax return for 2015. He may not owe federal income tax on the $1800, but he will owe self-employment tax of 15% on that money. Ouch!
It’s all covered in detail in my ebook, Teens and Taxes. For $3.00, you’ll get details on how to fill out his tax return (Chapter 4).
Carol Topp, CPA