Dependent daughter (full time student) received $3100 from summer income on 1099-MISC. If she files, she will owe 15.3%. Is she required to file?

[VolvoGirl]

Yes.  The filing Requirements for 1099Misc income is only $400!  Be sure she checks the box on her return that says she can be claimed on someone else's return.

[rjs]

For what it's worth, she will actually owe only 14.13%. The self-employment tax is 15.3% of 92.35% of self-employment income.