My son received a 1099 last year for $1,660.00. does he have to file taxes?

[Pink1963]

My son worked for 3 1/2 month last year before COVID. He received a 1099 for $1,660.00 recently. I need to know if he has to file taxes.

[JoannaB2]

The net Self-employment income of more than $400 must be filed  Your son needed to file 2020 income taxe returns.  The self-emplyment income is reported on Schedule C of 1040.