self-employed persons:
you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if:
1. Your net earnings from self-employment (excluding church employee income) were $400 or more, or
2. You had church employee income of $108.28 or more. (See Table 1-3. in IRS Pub 17)
If you don't meet conditions 1 or 2, you don't have to file.
