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.