as noted there is no "income" tax to be paid, but there is "Self Employment" tax that would need to be paid.
This tax represents the Medicare and Social Security withholdings that would have occured if the individual was a W-2 employee. Regardless of whether someone is paid via a W-2 or a 1099-NEC, the IRS expects to receive monies for Medicare and Social Security. The method is just different.
The SE tax is 15.3% so when this student completes their tax return, expect to owe $448 (unless there are any expenses that can reduce the $2925).
