June 5, 2019 11:23 PM
Yes. The filing Requirements for 1099Misc self employment income is only $400. Even though you might not owe regular income tax on it you owe self employment tax. And you might qualify for some credits like the EIC.
June 5, 2019 11:24 PM
You need to file if you had at least $400 in net earnings from self-employment (income minus expenses) or you had marketplace health insurance and received advanced payments for the premium tax credit.
And, yes, 1099 MISC income in box 7 (non employee compensation) is considered self-employed income and reported on Schedule C of your return, therefore you can also deduct any business expenses associated with the1099 MISC income.