Income reported in box 7 of form 1099-MISC is self-employment income and is subject to self-employment tax calculated at the rate of 15.3% on 92.35% of the income. The tax due is only self-employment tax. There is no income tax as taxable income is 0.
The standard deduction reduces taxable income for income tax purposes, but not for self-employment tax purposes.
He also has to file an Alabama tax return as his gross income exceeds $4,000.
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