1099-MISC incorrectly issued?

[LindaK]

Taxea: So you'd feel comfortable putting that income on Line 21?

Anyone else out there that'd do the same?

Thanks for all of your thoughts!
Becky

I have done that in certain circumstances, with no IRS repercussions. But line 21 is not 'earned income'. For a dependent, his standard deduction would only be $300 over his earned income, so he would avoid SE tax, but be liable for income tax on $2100.
Linda