He was an actor for a summer theater group - that's where the $3K came from. They sent the 1099 NEC, which I guess means he has to claim it as self employed income? I'd never seen one of those forms before, which is why I'm confused.

I'll find a local tax person to help me - I thought this was something I could figure out online, but as it's a new area to me (taxes are just NOT my expertise) I'll consult someone to make sure it's done right.

Thanks for all the quick responses -- this is helpful.