I was a full time student in 2022 and worked for an employer who gave us a 1099-NEC, do I need to pay back taxes?

If you received a Form 1099-NEC, the payer is treating you as an independent contractor/self-employed. You can enter the form in TurboTax. If you have $400 or more of net income from self-employment, then you will owe self-employment tax. If you have business expenses to deduct from earning this income, you could file a Schedule C to deduct the expenses. You would need a TurboTax product that includes Schedule C to deduct the expenses.

Any self-employment tax paid would add to your Social Security account for your future retirement. The IRS information return matching program will look for the Form 1099-NEC to be reported on a tax return.

See this article and this IRS webpage for more information on this topic.