You must file an income tax return if you net earnings from self-employment were $400 or more. If your net earnings were less than $400, you still must file an income tax return if your total income exceeds certain thresholds. This will depend on factors such as your gross income, age and filing status.
Here is a link to a great article that describes in more detail who needs to file an income tax return: Does Everyone Need to File an Income Tax Return?
