I have a 1099-Misc. It's not from a job. I'm not sure if I put it in correctly. Last year I had to pay $11 in taxes for $1100 earned, but it is much higher this time.

If this was for a 4-H project then it is reported as 'Other Income' on Form 1040.  You can follow the steps below and you can reduce the overall sales price by any expenses paid by your child directly attributable to the livestock that was sold. The return should be filed by mail to attach the statement if there are expenses that reduce the income.

4-H Club or FFA project.  (IRS Publication 225 - see page 75)

If an individual participates in a 4-H Club or National FFA Organization (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax. Report the net income as “Other income” on Schedule 1 (Form 1040), line 8z. If necessary, attach a statement showing the gross income and expenses. The net income may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization.

Filing requirement for dependents 2021:  You must file a return if any of the following apply.

• Your unearned income was more than $1,100.
• Your earned income was more than $12,550.
• Your gross income was more than the larger of—
  • $1,100, or
  • Your earned income (up to $12,200) plus $350.

When you are working on your child's return you can use the Search (upper right) and type 'kiddie tax' then click the Jump to.. link to arrive at the section where you complete Form 8615, Tax for Certain Children Who Have Unearned Income. Continue here to enter or change the income of his parent.

• What is Form 8615?

This form is required under the following circumstances.

For 2021, a child must file Form 8615 if all of the following conditions apply:

• The child has more than $2,200 in unearned income
• The child is required to file a tax return
• The child does not file a joint tax return with a spouse
• At least one of the child's parents is alive
• The child is within certain age limits

For tax purposes, the child's "age" is the age on December 31. The child must file the form if any of these conditions apply:

• The child is under 18 at the end of the year
• The child is 18 years old and does not have earned income that is more than half of the child's support for the year, or

The standard deduction for dependents: 

• Dependents – If you can be claimed as a dependent by another taxpayer, your standard deduction for 2021 is limited to the greater of: 
  • (1) $1,100, or 
  • (2) your earned income plus $350 (but the total can't be more than the basic standard deduction for your filing status-$12,550 for 2021).

Please follow the instructions below to report Other Income:

1. Click Federal Taxes -> Wages & Income and scroll down to Less Common Income
2. Go to the last selection, Miscellaneous Income and click Start
3. Go to the last option, Other reportable income and click Start
4. When it asks, "Any other reportable income?" > yes and then type in a description and the amount to report it on your tax return.
5. TurboTax Online and TurboTax CD/Download will use the same procedure.