My high school kid, a tennis player, was issued a 1099-NEC for her part time job coaching junior tennis at a tennis club. It was $5600 for 2023.
1) Is she required to file and pay the SS and Medicare taxes as self-employed on schedule C? Or treat this income differently, like hobby income?
2) What kind of expenses can she deduct to help offset this income if she's required to file as SE? Can she deduct tennis equipment/gear (racquets, strings, balls, clothing), tennis lessons paid to her coach in order to improve her skills and do her job well, and vehicle expenses since she drove herself from home/school to the tennis club or take the standard mileage method?
