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Working as a youth leader and receiving a 1099 would make her an independent contractor which is considered self-employed. Since she earned more than $400 while an independent contractor she would have to file a federal return, which means she would have to file an Illinois return if that was her home state.
https://www2.illinois.gov/rev/individuals/filingrequirements/Pages/default.aspx
Every state has different filing requirements, so the other 2 states, she would depend on their requirements.
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‎June 1, 2019
10:19 AM