My 18 y/o son received a 1099-MISC that he received for some winnings in a contest he was in. $1800 in the 3 Other Income box. This was his only income for the year 2012.

His mother may or may not claim him on her taxes. Based on those two scenarios does he need to file.

If he is required to pay taxes on it, is there any way he can deduct expenses related to obtaining the $1800, e.g. travel and supplies.

“My 18 y/o son received a 1099-MISC that he received for some winnings in a contest he was in. $1800 in the 3 Other Income box. This was his only income for the year 2012.”=======>Correct as he rceived contest winnings in excess of $600,1099 was given to him.

“is mother may or may not claim him on her taxes.”===>It depends. She claims him as her dependent as long as he must have the same principal place of abode as the TP for more than half of they ear; she must have provided more than one half of his support during the year of 2012.
“ Based on those two scenarios does he need to file.”====>I assume that he is a dependent of his parents, then he has no unearned income and his gross income is only $1.8K, so the amon t of his gross income , as a dependent, is LOWER than $5,950 , his std deduction for 2012, he doesn’t need to file his return.If he is not claimed as a dependent by his parents, he still doesn’t need to file his return since his gross income, $1.8K on 1099, I lower than $9,750; his std dedu, $5950+ his per exem $3,800 for 2012.

“If he is required to pay taxes on it, is there any way he can deduct expenses related to obtaining the $1800, e.g. travel and supplies.”========>I guess he, as he is NOT a contractor or self employer, may report the income of $1.8K reported on 1099 box 3 on 1040 line 21 and doesn’t’ need to pay tax on his return(Total contest winnings from line 3 of his 1099-MISC should be entered on line 21 of Form 1040. Include this amount in his total income. ).