Do I have to report a job if i made only $100?

[jimbogeno17]

Is this correct?
I have to file Every bit of work I have done even if I still did not make over $12,200.
Throughout the yr.

[Anonymous]

if you had $433 ($400 when multiplied by .9235) or more in net self-employment income you are required to file a return.  you may have no income tax but you'll owe self-employment tax. 

[Hal_Al]

Q. I have to file Every bit of work I have done even if I still did not make over $12,200.
A. Yes & no.

If your income consists entirely of wages, shown on a form W-2, and your total income is less than $12,200, you do not need to file.

But if your work income consist of cash shown on a form 1099-Misc or  undocumented cash income (no W-2 or 1099-MISC), you have to file with as little as $400 total income (technically $433*, although the rules state $400).  This is because you have to pay FICA tax (social security  & medicare) , in the form of "Self employment tax" (SET), on that income.  No actual income tax will be due, only the SET-FICA .

If you literally only had one job and made $100, and that is your only income, you do not need to file.

*$433 x 0.9235 = $400.  Why 0.9235?  A "business" gets to deduct the employer share of FICA tax.