Business & farm

That's reported on schedule C - regardless of amount. which is included with your annual 1040. With this income less than $400 there is no self-employment tax but depending on what else is on your 1040, if required to file, there could be income taxes. if that was you only income for the year there would be no requirement to file a 1040.

 

there are many rules for dertimining if you will have to file a 1040 for 2024. once the 2024 instructions are available you can go to the IRS website and review the 1040 instructions Charts A, B and C to see if you have to file. 

 

estimated tax payments for 2024 would be required if you would owe more than $1000 after deducting any withholding from your tax liability

 

 

you can use a tax estimator such as Taxcaster (based on 2023)

https://turbotax.intuit.com/tax-tools/calculators/taxcaster/ 

there are other websites for 2024 use at your own risk