Does a return need to be filed?

[AZ-Tax]

Single over 65. The $9K of SS not a problem nor is the $3K of 1099-R income but what about the $1000 of 1099-misc box 7 income? NO Fed or St taxes were witheld. The 1099-misc if over $400

[Gretel]

The 1099-misc if over $400

You answered your own question.

[AZ-Tax]

I was hoping I was wrong

You answered your own question.

I kind of figured that but I was hoping I was wrong.

[BOB W]

He will owe SE taxes unless he has $600 or more in expenses.

[Bill Tubbs]

Hobby?

He will owe SE taxes unless he has $600 or more in expenses.

Was the 1099 for SE or for Hobby? In either case a return should be filed:
* if SE, then to pay the SE tax
* if Hobby, then to report it on Line 21 as Other Income to prevent a letter from the IRS trying to say it is SE income

Bill

[BOB W]

I spoke to an IRS employee/client and (it) told me that there is a section that is devoted to line 21 review. Not sure it that is good or bad.