@dmf did you post the dollar figure in the same box as presented on the 1099-NEC form? Box 1...
as long as the reported self-employment income is greater than $400, then the SE tax is owed.
The SE tax is really the social security and Medicare tax you would otherwise have withheld from your paycheck if you were a W-2 employee (that is the simple explanation).
Since you earned the income, similar to a W-2 employee, it's subject to the SE tax.
