Is student required to pay self employment tax if only income is $1,600 for playing in an orchestra?

[rjs · Accepted solution]

There are no special income tax rules for students. If the $1,600 is self-employment income, he has to file a tax return and pay self-employment tax on it, just like anyone else. If the $1,600 is reported in box 7 on a Form 1099-MISC, it's treated as self-employment income.