My daughter's tax return has $3790 in total income and -$4140 standard deduction which makes her taxable income $0. But her Tax Liability is $155. How can that be?

[claire-holle-us]

She is 17 years old and has W-2, 1099-INT, and 1099-NEC income.

[xmasbaby0]

You say she had income reported on a 1099NEC.  That means she has to pay self-employment tax for Social Security and Medicare, because those were not withheld from her paychecks.

https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922

https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax

[Bsch4477]

It’s her 1099-NEC which is self employment income subject to 15.3% self employment tax.