First 1099

“I am a college student and received a 1099 for a summer internship, do I have to pay self-employment tax even if I am a claimed dependent?”

CommonQuick Question · 30 min · $95

A 1099 for a summer internship can raise different tax questions depending on how the work was classified, whether the income was treated as self-employment or as nonemployee compensation, and how much other income appears on the return. Being claimed as a dependent often affects the return in other ways, but it does not by itself determine whether self-employment tax applies. In many cases, the exact nature of the internship, the payer’s reporting, and whether any business expenses or withholding were involved shape the outcome. Working through the specifics with a CPA is the cleanest way to land on the right move.

In your 30-minute session, the KGOB advisor handling it will:

  • Read your exact situation and tell you, in plain English, what’s actually going on.
  • Lay out your options and the trade-offs — no jargon, no judgment.
  • Give you a clear next step you can act on, whether that’s with us or on your own.
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This page is a prompt to start a conversation, not tax or legal advice, and states no tax-law specifics as fact. A consult session does not by itself create an ongoing engagement. We do not promise specific outcomes or savings. Kohari Gonzalez Oneyear & Brown PLLC — Charlotte, NC.

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