How to handle my 17 year old's $1500 babysitting income? Rules say a return isn't required yet I also see instructions to include sitting income as Self Employed Income

[tinadavejoint]

I'm confused about the apparent conflict between not having to file a return in the case of no Unearned Income and Earned Income below $12,000 and the treatment of babysitting income as Self Employed Income...

[Bsch4477 · Accepted solution]

She has a filing requirement since she earned more than $600 in self employment income.  While she will owe no income tax she will have to pay self employment tax.