Children and 1099

[Marie]

lots of children here do a little farm work, or any type of labor, and they receive a 1099, sometimes less than $1000.  I've always done a sch C and charged them for SE tax.  Is everyone else doing it the same.  Does IRS ever catch up on the minimal 1099 amounts? 

[jasdlm]

I don't always do a Schedule C; sometimes I take it straight to the 1040 but subject to SE Tax.  Maybe I'm not supposed to do this, but they don't have a 'trade or business'.