<prompt> Human: Hi Guys, I am writing to help someone that works part-time who has low income and doesnt really understand taxes and he is around 50ish? Anyways he didnt pay anything on the 1099 last year and I am seeing if we can refile for previous years and last year to see if the IRS owes him money instead. Can you give any insight?  <response>: Assuming your friend will be filing status single and claiming their personal exemption with no dependents, they have full-year helath insurance coverage or a qualifying exemption from coverage, and no ordinary and necessary business expenses, their federal self employment tax liability is 3,493.00, and their federal income tax liability is1,478.00, for a total federal tax of 4,971.00.A refund is a function of tax payments made. If your friend makes no estimated tax payments for 2016, the balance is due in full in April 2017. If your friends payments and total refundable credits, if any exceed their total tax due, they can claim a refund. 