“If you owe no income tax, you owe no self-employment tax either.”

What the law says

You can owe self-employment tax in a year you owe no income tax at all.

Source: IRC §1401 · IRC §1402 · IRC §164(f) · Instructions for Schedule SE (Form 1040) · Pub 334. Read the full rule, with the law quoted

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Send this page to whoever posted it. It shows the rule, not an opinion. Whether a rule applies to you depends on your own facts, so check with a licensed CPA, enrolled agent, or tax attorney before you act on it.

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