Since your self-employment income is less than $400, it is not subject to self-employment tax. If that is your only income, you are not required to file a tax return. If you are otherwise required to file a tax return, you need to report the self-employment income on Schedule C, even though it is less than $400. Even though it is below the threshold of $600 that requires issuing of a 1099-NEC, you are still required to report it.
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