The total income does exceed the standard deduction so there is taxable income and tax, but I assume a lot less than if the student was a dependent of someone.  An earned income credit also popped up but I found the box to kill that as the student is under 24.  But the $1400 stimulus is also popping in, which is good because the earned income was paid on a 1099 so there is approximately $1500 in SE tax due.