A college kid, for the past 5 years have been working in a farm and received a 1099-misc every year. Does he have to file sch C? If that income is reported on ln 21, then he does not have to file tax return. But on schedule c he'll have to pay fica tax. Do I have to go back to file from 2003-2007? He had not file any tax returns so far.

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Yes, you have to file tax returns, even if there is no tax. The IRS is very good at matching them. Why did he get a 1099misc instead of a W-2? Sounds like the employer was evading p/r taxes. Do a sched c.

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Farmers usually do not issue w-2 to temp helper.

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If he meets the criteria as an employee, he can file forms 8919 and SS-8, and get reclassified.

This work for 2007. For prior years, he has to use form 4137 - that's fight - the tip income form.

I can't tell you how many times I've used that without any repercussions.

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If there are no expenses, it can go on Line 21. That does not mean he does not owe FICA. Complete Sche SE using the 1099Misc figure to calculate tax.

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