Any income under $600 annually does not have to be reported to the IRS. Even if a 1099 NEC was sent to the IRS for you, if it's under $600, you won't get in any trouble with Uncle Sam if you don't file. Now if it's like $595, or pretty close to that $600 mark, I personally would go ahead and file. But, it's not legally required. I hope this helps answer your question.