So they have no other income at all?  If their only income is $300, they dont have a filing requirement.

"They have no other income that would og with this form"

And no expenses, and no need to file for the EIP refundable credits? Because "refundable credit" = Money Back, if they qualify.

No, they have other taxable income and even have another Schedule C but the other NEC income is the spouses and is in a totally different industry.

Adding the $300 NEC actually lowers their refund by $201

All income is reportable, whether a 1099 is received for it or not.

I thought you did not need to report self-employment income until it hit $400. Has that changed?

"I thought you did not need to report self-employment income until it hit $400."

Even if they never got a 1099, it would be reported because they got taxable income.

"no SE taxes kick in until youre over the $400 mark"

Once you enter everything that applies, the amount that flowed into the Schedule SE then is evaluated: "if that is less than $400, stop; you don’t owe self-employment tax."

You won't know until you fill in everything.

Thank you.