請教一個 1099-Misc 問題

來源: 2024-03-24 12:59:14 [舊帖] [給我悄悄話] 本文已被閱讀:

準備在我們的表上claim大三的小孩為dependent但給他單獨報稅。這樣他有~13K的deduction可免稅。去年他做了一期十星期的REU (research experience of undergradate), 大學給了6K的stipend加1.5K的夥食費和差旅費,現在收到一個1099——MISC,將這7.5K報為“other income". 根據IRS的規定, 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).

這7.5K的“other income”本來是他的勞動所得,應該算是他的"earned income", 但報稅軟件認為不是。請教各位我需要怎麽做才能將這7.5K做成他的"earned income"。 謝謝!