Does my 20 yo daughter need to file state income tax for $1200 received on a 1099misc line 7. She is a full-time student, not self-employed, no expenses.

[mpirkl67]

That was her only income for the year and it was from work as a youth leader for a non-profit organization in Illinois. She worked in 3 different states (churches) over the past summer.

[Vanessa]

Working as a youth leader and receiving a 1099 would make her an independent contractor which is considered self-employed.  Since she earned more than $400 while an independent contractor she would have to file a federal return, which means she would have to file an Illinois return if that was her home state. 

https://www2.illinois.gov/rev/individuals/filingrequirements/Pages/default.aspx

Every state has different filing requirements, so the other 2 states, she would depend on their requirements. 

[mpirkl67]

Her home state is GA. Would she file Illinois and Georgia?

[Vanessa]

Yes, she would need to file GA.  Did she work in Illinois or was the company just based in Il?

[mpirkl67]

She had 1 week of pd training in Illinois. It looks like Illinois NR exemption is $2225. She made $1200.