What tax forms to fill if Insta Shopper income earning less than $100

[ChuckyS]

Hi,

One of my friend worked as Insta shopper for few days and earned an income (revenue?) which is less of $100.  As per IRS, it seems since this income is less than $400 she doesn't need to file Schedule SE to pay Self-Employment Tax, but not sure about if other form needs to be filled up.

Does she need to report this earning in tax return? Does she need to fill out schedule C? Any other form needs to be filled?

Appreciate the help. Thank you.

[JohnB5677]

If this is the only income your friend received, you are correct, she does not have to fill out a tax return.  However, if she had other self-employment income that combined in excess of $400, she would have to file a tax return and a Schedule C.  Also, if she had other earnings, including the $100 that exceeded $12,950 (the stardard deduction for single) she would have to file a tax return.

If this does not completely answer your question, please contact us again and provide some additional details.

[ChuckyS]

Thanks  JohnB5677 for your reply.

Yes, she has 2 income from last year. One W2 income from her full time job and other this insta shopper income, in total both incomes will exceed 25k. When she files the tax return, how and where should she enter the insta shopper?

[AnnetteB6]

The appropriate place to claim the Insta Shopper income (and expenses, if any) would be Schedule C for self-employed business income and expenses.  Based on the amount of income from self-employment, no self-employment tax would be calculated and no Schedule SE will be included with the return.

@ChuckyS