Did you get a 1099-NEC or 1099-Misc for $200? The person who paid you doesn't have to send you a 1099 for less than $600. You don't actually "file" a 1099. You file a 1040 tax return. You only pay tax on self employment income if you have a Net Profit on 1040 Schedule C for $400 or more.
Are you asking about filing a 2025 tax return for this year that hasn't ended yet OR for 2024?
