Q. Curious if these rules still apply?
A. Yes.
Q. My 17 year old daughter worked as a venue housekeeper part time (mainly in summer) and received a 1099, she made around $3,000.. Does she have to file?
A. Yes. See #5 above. Even if she tries to pass it off as "other income", rule #2 applies. The IRS considers anything on a 1099-NEC to be self employment income.
Q. Are there deductions she can take?
A. Probably not. Theoretically, the self employed can deduct expenses. But, it's hard to imagine any expenses she might have for that kind of work. She cannot deduct the mileage to get to work.
The tax on $3000 of self employment should be closer to $425, not $700. It's all self employment tax (social security and medicare [FICA] tax). There's no actual income tax.
