Child exempt from tax?

[paffleck]

What is the name of your state?What is the name of your state? Utah

My 12 year old earned wages of about $4500 in 2004. No withholding of anykind was done. I've heard no income tax is owed and he doesn't have to file a return if he has earned income under $4700; however, we recieved no W-2. Does he owe FICA and Medicare on this earned income? If so, shouldn't the employer file the W-2 with the Social Security Administration and pay their share of these taxes? Alternatively, what if they give him a 1099 as he could be construed as an independant contractor, do we have to file a Sch C and include it in our return?

Thanks

Was this a cash only job like in mowing lawns etc**************....

[Snipes5]

You don't include it in your return.

It is certainly possible to put it on a Schedule C on your son's OWN return, but I really wouldn't go that route.

If it was "casual", like mowing lawns or a paper route, he need not report it.

There is absolutely no way in hell a 12yo can be considered an independent contractor.

Snipes

[paffleck]

He cleaned an office once a week, mowed the lawn in the summer, and ran errands like to the post office. He set his own hours and turned in his time each month. At the end of the year they gave him a bonus, but they always paid by check.