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Deductions & credits
Yes, if you made more than $400 you will need to file this as self-employment income.
This is your net income, so if you had expenses for gas that would reduce the income to less than $400, you do not need to file.
Source: https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center
‎June 1, 2019
11:05 AM