Does minimal college earnings need tax returns filed (out of state, parents state? federal?)

[lmlazar]

Our 20 year old out-of state college student (in college in MA, permanent resident of NJ and our tax dependent) earned a total of $ 1551 for on-campus tutoring, with no deductions withheld for any Fed or State level taxes, Soc Sec, or Medicare.

Does this student have to file any returns? MA or NJ State? Federal? 

[MaryK4]

Yes, she was mostly likely paid as an independent contractor, so she will have to file a Schedule C and report self-employment income.  

She would not have to file state taxes:

Everyone whose Massachusetts gross income is $8,000 or more must file a Massachusetts personal income tax return.

Filers with income of $10,000 or less for the entire year (single filers, married persons filing separately, and estates and trusts), and $20,000 or less for the entire year (married couples filing jointly, heads of household, and surviving spouses) pay no tax.