I received a 1099 for farm labor work. Only made $4,400. This is my only income. I do not have a w-2. Do I have to file?
If your income is reported in Box 7 of your 1099-MISC, then you have to file a tax return because you will owe self-employment tax even if you do no owe any ordinary income tax. Such income is considered as business income by the IRS even if you do not have a formal business.