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https://www.irs.gov/faqs/interest-dividends-other-types-of-income/1099-misc-independent-contractors-and-self-employed/1099-misc-independent-contractors-and-self-employed-2
Use Schedule SE (Form 1040 or 1040-SR), Self-Employment Tax if the net earnings from self-employment are $400 or more. If your son isn't a direct seller (i.e., he doesn't satisfy the conditions above), he may still be liable to pay self-employment tax if he's engaged in a trade or business.
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https://bizfluent.com/info-12036357-tax-writeoffs-newspaper-delivery.html
Adults who deliver newspapers with a personal automobile can take certain tax write-offs. The Internal Revenue Service (IRS) requires newspaper carriers and distributors to report their earnings on Schedule C of their tax returns, and allows them to deduct certain business expenditures when filing.
https://www.sapling.com/7809716/deduct-expenses-during-newspaper-delivery
Mar 28, 2017 · But if you treat the newspaper delivery route like a business, you can deduct all your expenses. Gather all records. You will need any IRS Form 1099 MISCs you may have received from the newspaper or distributor for your services. You will also need to consolidate the receipts or records of all your business expenses.Author: Jason Van Steenwyk
https://www.irs.gov/pub/irs-wd/9940006.pdf
We searched for IRS rulings addressing Code section 3508(b)(2) and found 90 items. Of those 90 items, 74 related to vacuum cleaner salespeople, and 16 related to other workers, such as providers of newspaper delivery services, sellers of home improvement items, sellers of insurance, and sellers of clocks and hearing aids. None
https://www.sapling.com/7253530/list-irs-business-codes
The NAICS used by the IRS recognizes a number of different real estate business classifications. Real estate brokerage businesses, including those of individual agents, should use code 531210, while real estate property management companies fall under NAICS code 531310. Appraisers should file …
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