If you should have a W2, you can use form 4852. **
* Self Employment tax (Scheduled SE) is automatically generated if a person has $400 or more of net profit from self-employment. You pay 15.3% SE tax on 92.35% of your Net Profit greater than $400. The 15.3% self employed SE Tax is to pay both the employer part and employee part of Social Security and Medicare. So you get social security credit for it when you retire.
**The form 4852 is a last resort. This is what the form says:
If you don’t receive the missing or corrected form from your employer or payer by the end of February, you may call the IRS at 800-829-1040 for assistance. You must provide your name, address (including ZIP code), phone number, social security number, and dates of employment. You must also provide your employer’s or payer’s name, address (including ZIP code), and phone number. The IRS will contact your employer or payer and request the missing form.
Because of this, you cannot e-file a return with a 4852, it must be mailed in.
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Yes, all income, is reportable, regardless of the amount.
If that is your only income, and your real question is: do you have to file a tax return: then the answer depends on hoe the income was reported to you. If on a W-2, no you do not have to file. If on a form 1099-NEC, yes you do have to file.