@TB121P wrote:
The amounts were not a whole lot, one at $2000, the other at $1000.
That doesn't matter. If it is income from working, the taxpayer must report it and pay self-employment tax if the net income after expenses is more than $400, even if no income tax will be owed because their income is less than the standard deduction.
Even if it would be classified as "other income" because you treat it as a hobby or educational stipend, then it may still be reportable because of the SSA-1099 income and the "kiddie tax" rules. And since a 1099-NEC was issued, you can expect that if you don't file a return, the IRS will send a letter asking for an explanation or a tax payment.
