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If your self employment income of less than $400 was the only income you received in 2015, you are not required to file a return.
However, if you are otherwise required to file (see below), you should report the self employment income as the IRS expects taxpayers to report all taxable income.
Do I need to file a federal return this year?
https://ttlc.intuit.com/questions/1901490-do-i-need-to-file-a-federal-return-this-year
If self employment income is less than $400 for an LLC, what needs to be reported and filed?
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