Dependent 17 years old income threshold

[MH-20]

Hi, My 17 years old dependent got income in 1099 of $3,200 for year 2020; no taxes were deducted and she is claimed in my tax return as a dependent.  Should she file a separate tax return?  Does she have to pay taxes on this amount?

[DavidD66]

If her income of $3,200 was reported on a Form 1099, she will have to file a tax return and report the income as self-employment.  She won't owe any "income tax", but she will owe self-employment tax.