ANSWERS: 1
  • Your son may be liable to pay into the Social Security and Medicare system by paying self-employment tax. However, if your son is under the age of 18, he is exempt from self-employment tax. His employer should complete the other income box on Form 1099-MISC (PDF), Miscellaneous Income. Persons engaged in the trade or business of delivering or distributing newspapers or shopping news (including any services directly related to such delivery or distribution) are considered by statute as non employees and are treated as self-employed for all Federal tax purposes, including income and employment taxes. They must receive income based on number of sales or distribution volume and work under a written contract that says the carrier will not be treated as an employee for federal employment tax purposes in order to be treated as independent contractors.

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