TaxGuyBill- if the dependent's income is only around $3000 for 2018, but $750 of this is self-employment (tutoring) income, does the entire $3000 count towards MAGI for the parents who are getting the Premium Tax Credit? The IRS rules appear to require the dependent to file a return due to the $750 of self-employment income, but the standard deduction would reduce the dependent's taxable income to zero.
