How do dependents work with 1099?
John Thompson
Published Apr 10, 2026
A self-employed person (1099-MISC) or an employee (W-2) can claim dependents. With dependents, you cannot use Form 1040EZ. You can file dependents on either a Form 1040A or a Form 1040. But you cannot use Form 1040A with a 1099-MISC, so that means you have to file a Form 1040.
How much can a dependent child earn and still can be claimed on parents return?
A child who has only earned income must file a return only if the total is more than the standard deduction for the year. For 2019, the standard deduction for a dependent child is total earned income plus $350, up to a maximum of $12,200. Thus, a child can earn up to $12,200 without paying income tax.
Whether you can claim dependents doesn’t have anything to do with a 1099-MISC or a W-2. A self-employed person (1099-MISC) or an employee (W-2) can claim dependents. You can file dependents on either a Form 1040A or a Form 1040. But you cannot use Form 1040A with a 1099-MISC, so that means you have to file a Form 1040.
When does my minor child have to file her 1099?
If your child has both types of income and unearned income is over $1,000, she must file. She also must file if the combined income is more than the larger of $1,000 or earned income plus $350. For example, say your daughter earned $200 in wages and $500 in unearned interest. Because the total $700 is larger than $200 plus $350, she must file.
What kind of tax return does my daughter have to file?
For example, say your daughter earned $200 in wages and $500 in unearned interest. Because the total $700 is larger than $200 plus $350, she must file. If your daughter does have to file a tax return, she can file Form 1040 or 1040EZ. Most of her tax return is the same as it is for any other individual.
What kind of income is reported on a 1099?
Most earned income comes from wages, salaries and tips reported on Form W-2. However, 1099-MISC income from self-employment, freelancing and contracting work is also considered earned income. Unearned income is interest, dividends, rents and royalties. Interest appears on Form 1099-INT,…
Where to report box 3 income on 1099-MISC?
Even the 1099-MISC form itself instructs people with Box 3 income to report it in line 21 (Other income) of the 1040, which is incorrect for fellowship income but at least avoids the self-employment designation (and will probably result in a proper tax calculation).
