<p>violadad, I believe Melsmom's D is already in college and is travelling to audition for summer stock jobs.</p>
<p>My non-MT son worked on a ranch last summer, and his employer sent a 1099 for the $3964 he earned. I don't know what the limit is requiring an employer to send the 1099, but apparently it is less than this amount.</p>
<p>My D's summer stock was a W-2, but I get 1099's from theatres - just depends on how they have their payroll structured - if you're considered an employee, or an independent contractor. I had one place that gave me the option of which I wanted.</p>
<p>Unless it's changed, employers must send a 1099 for over $600 - they can choose to send one if it's less. However, my understanding is that you are required to report the income, whether you receive a 1099 or not.</p>
<p>Finding deductions for Schedule C is a very good thing. I was just today working with my "actor" son's taxes on TurboTax. They owe Self Employment tax unless you can get the earnings on Schedule C below about $435.</p>
<p>I found travel expenses to be very helpful over and above other identified expenses - in my son's case, it was mileage to and from summerstock work. In other cases, it may be airfare.</p>