My son rec'd $13809 non-employ comp & paid no taxes during 2018 and will take std deduct of 12k. Trying to understand how his taxes owed are $2k?

[Vanessa]

Because he was self-employed he is having to pay Self-Employment taxes which are Social Security and Medicare Taxes. These taxes are 15.6% of your income from self-employment (non-employee compensation is counted as self-employment)

If he did not have expenses related to his income, then he would also have $1,381 taxed at 10% for regular income taxes. 

[SweetieJean]

Remember State taxes as well.