My son got a 1099

Hey all. My son (16m) has his first two jobs. 1. Chipotle, all taxes withheld no issues. 2. Website design for a church.

Total income for the year is 1550.

Church issued 1099-misc showing zero taxes withheld.

Does he need to file his own taxes?

I have used TurboTax for over a decade so I set him with his own account and walked him through. It says he owes 144 in taxes.

This doesn’t make sense to me? I thought minors were exempt from taxes if claimed as a dependent?