Tax Law (Questions About Taxes)/Minors and 1099


Currently researching and developing a business plan recruiting minors (with parental consent) who would like to earn extra money selling.  Would like to confirm if they earn less than $600 and only work for a period of a few weeks in a year that I will not be responsible to file any documents with the IRS?  Also, to clarify for the parents, will their child need to file a tax return?


Thanks for your question.

If they are properly classified as independent contractors receiving a 1099, you have nothing to report if their earnings are under $600 for the year.  If the child has earnings of $400 or more, they would be subject to SE tax and a return filed.

However, if their proper classification is employee, receiving a W-2, you must report any earnings on the W-2.

Income tax would not likely be an issue unless their income exceeded the minimum for filing a return.  This can vary depending on dependency status.  

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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The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

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