I am in the US on F-1 (Student) visa and am required to file my taxes on 1040 NREZ. As a result of housing problem, the housing managers/owners want to pay me some money as a compensation for my housing expense else where that I had incurred while they delayed the processing of my application. They have told me that as they will make the check payment to me, they will report the income on 1099 form. My questions are as follows:

(1) There is no place on 1040 NREZ to for me to report this income and stay consistent with 1099 income reporting. What am I supposed to do in this case?
(2) Can the 1099 form be filled out for a minor who is a US citizen?
(3) Can minor US citizens file taxes independently if the answer to the previous question is yes?

Thanks a lot in advance for taking out time and responding to my question.

1) You will need to file Form 1040NR INSTEAD of Form 1040NR-EZ. C;laim the income on Line #21 (Other Income).

2) Yes.

3) Yes.

1) You will need to file Form 1040NR INSTEAD of Form 1040NR-EZ. C;laim the income on Line #21 (Other Income).

2) Yes.

3) Yes.


How does a minor US citizen (age 17 months) file taxes independently due to the income reported on 1099 for her?

She has to file a return under her own name and SSN, but probably NOT claim her own personal exemption. The return is Form 1040 with Schedules C and SE. You would sign the return as her parent.