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Get your taxes done using TurboTax
No, you aren't required to file if that is your only income. Your per capita payment is ordinary income, not self-employment. As a single taxpayer that is not someone's dependent, you are below the filing threshold. You would have to file a return only if you had marketplace health insurance and received advanced payments for the premium tax credit, see chart below: https://ttlc.intuit.com/replies/3302274
If the 1099-MISC were for self-employment, you would be required to file.
‎June 6, 2019
7:54 AM