You can only receive a refund if:
-Your tax payments (estimated taxes, withholding through a job, and/or refundable tax credits such as the Earned Income Credit) exceed your tax liability
If you are self-employed, your tax liability will also include the Self-Employment tax if you have a net income from business of just $400 or more.
You can owe SE tax even if your income tax is $0 due to exemptions and deductions. These things do not offset SE tax.
