some Qs

1. 儿子单独报税？

2. is $700 the only income he earned in 2014?

if you use TurboTax, here is how to report:

1. Log in and continue your return

2. Select the Federal Taxes tab

3. Now select Wages and Income

4. Scroll down to "1099 MISC and Other Common Income"

5. Within that category you can start your "Income from form 1099 MISC"

hope it helps.