Do I have to report self employment if I did not earn more than $600?

[Texas Roger · Accepted solution]

If you are required to file a tax return, you must report all self employment income no matter how small the amount. If that is your only income, you must file a return if it is more than $400 to pay self employment taxes.

The $600 number is the amount you must make before the payer must issue a 1099-MISC but it has no affect on whether you must report the income not even if you didn't get a 1099-MISC.

[tammybear22]

What if the majority of my sales were from me? For example, my personal retail sales from my own orders was $400 and the personal retail sales from items bought from my customers were only $25?