Tax Law (Questions About Taxes)/1099 MISC



My son is a college senior and he received 1099 MISC ($4,000) for summer intern with Health Career Connection and he also had W-2 ($2,400) for his teaching assistant job in the college. Usually we include him in our 1040 as our dependent, but this year (2012) is different. My questions are:

1) Can we include him in our 1040 as our dependent or he has to fill his own 1040EZ?
2) How can he treat this 1099 MISC? He is a full time student, not an independent contractor.

Greatly appreciate your help.



Thanks for your question.

Assuming that he is under age 24 as of December 31, 2012, was a full time student for at least five months during the year, and you provided over half his support you can take a dependency exemption for him.  He cannot, however, claim himself if you do.

The 1099-MISC is basically taxed as though he were an independent contractor since it was paid for services rendered.  You can put it on a Schedule C and take any deductions he might have against the income.  If he has no deductions, you can show it on line 21 of his 1040.  He will also need to pay self employment tax on Schedule SE.  He will have to file a 1040, not an EZ.

I would add, however, that in some instances, pay for an internship is exempt from self-employment tax, but I would have no way of knowing if this is the case in your situation.

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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