My child got a 1099-NEC for $600 and we created a roth IRA and put it all in there. Do I need to file taxes for my child?

[AmyC]

Yes. You will need to enter the income so you can enter the ROTH contribution. A ROTH contribution must have the income to go with it. See the contribution rules, Roth IRAs.

The contribution is limited to the net income, not the gross. You may have an excess contribution that needs to be removed.

[NCperson]

@sschindler  there is a filing requirement if the self-employment incomes exceeds $400.  while there will no INCOME tax, there will SELF-EMPLOYMENT TAX. 

Technically, the Roth contribution does not create the filing requirement.  It's the self-employment income that exceeds $400 that creates the filing requirement.

The Roth contribution will not remove the Self-Employment tax payment of around $90. 

[VolvoGirl]

1099NEC is considered self employment income.  You need to file it on Schedule C and pay self employment tax on it.  If she had any expenses for it she can enter them.  Even though she won’t owe regular income tax she owes 15.3% self employment tax ti cover the Social Security & Medicare tax that wasn’t taken out like on employee W2 pay.  

For an IRA contribution.  If you only have self-employment income you can only contribute up to your net profit reduced by the deduction allowed for one-half of your self-employment taxes then only up to the max IRA limit.  The self employment tax on $600 is 84.78.  Half of that is $42.39.   So you can only put  $557.61 into a IRA.