My daughter is 18 yrs old and received a 1099 MISC form for her cheer coaching and it's stating she would have to pay federal taxes? Is that correct? She only made a total of $3000 this year

[jerry2000]

That is self-employment income in the eyes of the IRS. Yes, she has to file a return. She will owe self-employment tax even if she owes no ordinary income tax. The self-employment tax is 15.3% of 92.35% of self-employment income. Personal exemptions and standard or itemized deductions do not reduce or affect se tax at all.