Yes, if you are self-employed and have more than $400 in earnings, you are required to file a return. And because the income is on a 1099, and not a W-2, you owe self-employment tax. You won't owe income tax since you earned less than your standard deduction, but you will still owe the self-employment tax. You will be able to enter business expenses to reduce the amount of tax you owe.
I need to enter a 1099 - Am I Self-Employed?
How do I report income from self-employment?
What self-employed expenses can I deduct?
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