Does a 1 year old who receives a 1099-MISC need to file a Federal or State Tax Return?

[IRonMaN · Accepted solution]

Yes.  I'm guessing at 1, we aren't talking about a newspaper route.

[Just-Lisa-Now-]

What would a 1 year old receive a 1099MISC for? 

[IRonMaN]

Lawn mowing, snow shoveling, modeling, acting, tax preparation…………. ok, maybe not tax preparation .  You have to be at least 6 to enter that field.

[dtfaust]

1099MISC was for modeling

[Just-Lisa-Now-]

ohhh self employment income, yes a return needs to be filed, assuming its over $400.

[Marc-TaxMan]

And open a Roth!!

[rbynaker]

I don't have any modelling clients but just curious with all of the "trade or business" talk out there these days.  Can a 1 year old have a trade or business?  I think you'd have trouble proving that the 1 year old has a profit motive.

[The-Tax-Lady]

At that age, it's the parents with the profit motive.

[IRonMaN]

Parents wanting to get rich off of their kids --------------------------- that would never happen :open_mouth:

[Marc-TaxMan]

My client's baby was in a Kaiser commercial: a swimming baby.  She got paid somehow, and residuals.  She's now in college so I cannot easily check and see if it was 1099/W-2 but I know she opened a Roth.

[IRonMaN]

I don't know if I have ever mentioned that I tend to be curious, so I'm curious how much the kid got paid for the modeling job.

[qbteachmt]

Which box? It could be Royalties.