Dependent - Independent Contractor making less than Standard Deduction

[Mrodrigues24]

If I have a dependent that made less than the Standard Deduction (12,900) this year and they worked as an independent contractor, do they still need to submit taxes?

Thank You!

[R-SchuleCPA]

For tax purposes, the IRS treats independent contractors as self-employed individuals. That means you're subject to a different set of tax payment and filing rules than employees. You'll need to file a tax return with the IRS if your net earnings from self-employment are $400 or more.