Does Participating in Medical Test require Self Employment Tax Filing??

What is the name of your state? Michigan
My son participated in several drug studies for Pfizer last year, and earned $8,570 which was reported on a 1099.

Does this require him to file the income subject to Self Employment Tax?

I agree that he should be taxed on the income, but $1,211 for Self Employment tax seems extreme.

My son is presently unemployed, living with us, and is back in college.

Assuming he does have to pay Self Employment Tax, would an Offer in Complomise be a good idea? If so, which is better to use, "Doubt as to Collectibility" or "Effective Tax Administration"??

Thanks for any help provided!

Which 1099 & which box?

Unless your son is in the business of being a lab rat, the income is not subject to SE tax. Tell the IRS the income is not from carrying on a trade or business & is therefore not subject to SE tax. The income should be reported on line 21 of the 1040.