Taxpayer is a college student and has one W-2 for $2500 and one 1099NEC for $1100. She is a dependent on parents return. The 1099 is entered as Other Income so as to not generate SE tax. The standard deduction is calculating as the
The instructions to the taxpayer on the back of the 1099-NEC say:
If the amount in this box is SE income, report it on Schedule C or F (Form 1040) if a sole proprietor. . ..
Which indicates to me that sometimes it is not SE income. Especially when you're dealing with college students on work/study grants, fellowships, etc. -- and with a new form that not everyone is sure how to use.