Do I have to file a federal tax return if I received one payment of miscellaneous income (1099 form)?
You still have to file. In this situation, you are considered to have been running your own business. You have to file if you made more than $600 on a 1099 you are required to file. You will not owe income tax, but you may have the “opportunity” to pay into Social Security and Medicare. It won’t be much, but that’s the reason you have to file. If you’d gotten a W2, the SS and Med would have already been taken out, and there is no refund for that. But you may have to pay in. Sorry. If you had mileage or other expenses related to this money, you should figure out how much it was so that you can take those deductions and pay even less. Feel free to e-mail if you need more information.