How do you handle tax earnings for teenagers?

My 17 year old made $1200 last year. Do I need to file separate taxes for him?How do you handle tax earnings for teenagers?
If these were on a W-2, no as he'd get a standard deduction of $1500 ($300 to cover interest, etc). Check to see if any tax was withheld (box 2) for a refund.





If these are 1099-Misc, then he needs to file to pay $170 in payroll tax.