Hi all,
my 7 year old daughter does modeling work and for 2025 she has two 1099-NEC's and one W-2.
one 1099-NEC is for about $5000 with small amount withheld for Massachusetts (not state of residence) tax withheld.
one 1099-NEC is for about $1600 with no tax withheld.
one W-2 is for about $500.
All work/employer is from out of state.
I know I'm late in filing taxes but wanted to make sure I need to report all these and she needs to file on her own behalf even though she is a minor.
Thanks in advance.
filing requirement for a minor filing independently (W-2 and 1099-NEC)
byu/jaehoppa intax
Posted by jaehoppa
2 Comments
A NEC 1099 would mean she is self employed and does have a filing requirement. She will pay SE tax plus late filing and late payment penalties.
The filing requirement is $400 of self-employment income, so she must file a tax return with all her income. There won’t be income tax, but there will be self-employment tax for Social Security and Medicare.