准备在我们的税表上claim大三的小孩为dependent但给他单独报税。这样他有～13K的deduction可免税。去年他做了一期十星期的REU （research experience of undergradate), 大学给了6K的stipend加1.5K的伙食费和差旅费，现在收到一个1099——MISC，将这7.5K报为“other income". 根据IRS的规定， deduction是：
Dependents – If you can be claimed as a dependent by another taxpayer, your standard deduction for 2023 is limited to the greater of: (1) $1,250, or (2) your earned income plus $400 (but the total can't be more than the basic standard deduction for your filing status).
准备在我们的税表上claim大三的小孩为dependent但给他单独报税。这样他有～13K的deduction可免税。去年他做了一期十星期的REU （research experience of undergradate), 大学给了6K的stipend加1.5K的伙食费和差旅费，现在收到一个1099——MISC，将这7.5K报为“other income". 根据IRS的规定， deduction是：
Dependents – If you can be claimed as a dependent by another taxpayer, your standard deduction for 2023 is limited to the greater of: (1) $1,250, or (2) your earned income plus $400 (but the total can't be more than the basic standard deduction for your filing status).
这7.5K的“other income”本来是他的劳动所得，应该算是他的"earned income", 但报税软件认为不是。请教各位我需要怎么做才能将这7.5K做成他的"earned income"。 谢谢！
Other Income 有“SEincome” 选项，选后应该会按“earned income”算。
income。 W2 只是其中之一。
and pay 15.3% self-employment tax , then 1099 -misc will be earned- income.( your son will earn credit for his SS tax )
你得仔细算下， self-employment tax 15.3%是啥deduction 和 credit都抹不掉的