My 15 year old made $800 last year. What tax form does she need to file?

She'll need form 1040 and schedules C-EZ and SE. She won't owe income tax but will owe around $122 for self employment tax - that's for social security and medicare.

Schedule C with a 1040 EZ. Since she was paid with a 1099, she is considered a self-employed contractor, which means she will have to pay self-employed social security tax. If she had any expenses related to doing this work (such as uniform, special shoes/rubber gloves, supplies, bus fare to job, supplies, etc.) she can deduct those as a business expense to lower the taxes she will have to pay.

she files a sch C and SE with the $800 she made(included in her 1040)

her SE tax will be $113, but she will not have any income tax liability

she doesn't need to file one.

Table 1-1.2009 Filing Requirements for Most Taxpayers

IF your filing status is single AND at the end of 2009 you

were under age 65* THEN file a return if

your gross income

was at least..$9,350