Hello CapKam,
Thank you for your question today.
To address your specific question regarding filing a tax return to report self-employment income, you have a filing requirement if you had net earnings from self-employment of at least $400. (information received from the IRS 2020 Instructions 1040, page 12, Chart C – Other Situations When You Must File, Item 3) For your convenience, I am including a link to this document. https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
You should also file to report all income regardless of the source and amount. The IRS does receive copies of any 1099 MISC, 1099 NEC and 1099Ks that report income to you. Disregarding these documents may result in receiving communication from the IRS.
