As a contractor, the IRS considers her self-employed for that time. But, self-employed individuals with less than $400 in net income (income less ordinary and necessary business expenses) do not need to file a return. If she had other earned income for the year it may still be beneficial to report the income and expenses as a loss could offset some of her income and reduce her tax liability.
See Am I considered self-employed? and What self-employed expenses can I deduct? for more information.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
