Tax Law (Questions About Taxes)/self employment tax


I have questions about self employment for my daughter.  She is 17 years old (just turned 17 on August 3, 2012).  

She has a job for a government office (recorder) She signed a contract that reads: compensation will be at the rate of $15.00/hour.  Payment will be for actual hours worked: no portion will be paid in advance. Time sheets must be completed by the independent contractor and approved by the recorder.  The independent contractor will be responsible for all payroll taxes.  The county will issue a 1099 to the contractor at the close of 2012 if earnings exceed $600.00.

Her earnings were over $600.00.  I just want to make sure that I report her income and file her taxes correctly.  

Is there anything that would exempt her from self employment tax since she is only 17 and is not running a business?

Thank you.


Thanks for your question.

There is nothing to exempt her because, when she gets a 1099-MISC she is considered self-employed and operating a business.  Age is not a factor, she could be 7 or 97 and it would be the same.

Hope this helps.

John Stancil, CPA

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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