No. If you have only income from self-employment and no expenses, there is no need to upgrade from Deluxe. If you do have expenses, however, that will trigger an upgrade.
Expenses, however, could reduce your total income and overall tax bill.
Here are some expenses that may help you:
http://quickbooks.intuit.com/self-employed-center/complete-list-of-self-employed-expenses-and-tax-de...
(edited 1/23/17)
