I am in the process of filing out my 21 year old daughter's 1040Ez form. She is a full-time college student who is working part time. She spent 10 week this past summer on a mission trip in Fargo, North Dakota. Before she left she was asked to ask for donations from friends and family, which she did. At the end of the 10 weeks she was given a check for the amount of money that she raised above what was neccessary for her summer duties there. The check was for the amount of $990.00 which helped with the cost of her airline tickets and other travel and living expences while she was volunteering her time there. To make a long story short - she received a 1099 for this income. Does she REALLY have to claim it? It is killing her on both her federal and state returns - and it doesn't seem quite fair - it was a donation of her time and talent.