Tax Year 2026
Do I need to file taxes on self-employment income under $600?
Yes — if it’s $400 or more.
The $600 figure is a myth. Net self-employment earnings of $400+ require a return — even if no one sends you a 1099.
The Real Rule: $400
Once your net self-employment earnings (income minus business expenses) reach $400, you must file a federal return — regardless of your age, filing status, or total income. This covers freelancing, DoorDash, Uber, Etsy, tutoring, any side business.
Where $600 Came From
$600 was never your filing threshold — it was only the point at which a client had to send you Form 1099-NEC. For 2026, that form threshold rises to $2,000. Your filing duty is unchanged: no form does not mean no taxes.
Quick Reference
Net SE earnings $400+Must file
Net SE earnings under $400Counts toward normal threshold
No 1099 receivedStill report it
Why It Matters
Self-employment tax (15.3% for Social Security and Medicare) applies even when income tax doesn’t — and gig platforms report payouts to the IRS.