{
  "batch": "1034-stock-media-paperwork-and-taxes",
  "articles": [
    {
      "id": "learn_r1034_stock_media_paperwork_and_taxes_irs_gig_economy_tax_center",
      "category": "Business",
      "title": "IRS Gig Economy Tax Guidance: Money.fees,Money.payout,Rules.content",
      "summary": "The IRS Gig Economy Tax Center provides guidance for digital platform workers on what constitutes gig work, required tax forms, and tax obligations for income earned through apps or websites.",
      "body": "The IRS Gig Economy Tax Center provides guidance for digital platform workers on what constitutes gig work, required tax forms, and tax obligations for income earned through apps or websites.\n\nWhat Internal Revenue Service actually says:\n\n“The gig economy—also called sharing economy or access economy—is activity where people earn income providing on-demand work, services or goods. Often, it’s through a digital platform like an app or website.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/gig-economy-tax-center",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "The gig economy—also called sharing economy or access economy—is activity where people earn income providing on-demand work, services or goods. Often, it’s through a digital platform like an app or website.",
      "volatility": "low",
      "from_batch": "1034-stock-media-paperwork-and-taxes",
      "subject": "IRS Gig Economy Tax Guidance",
      "topic": "Money.fees,Money.payout,Rules.content",
      "applies_to_country": "US",
      "tags": {
        "lane": "teaching",
        "stage": "setting_up",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout",
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1034_stock_media_paperwork_and_taxes_irs_form_1099_nec",
      "category": "Business",
      "title": "IRS Form 1099-NEC Guidance: Money.fees,Money.payout,Access.signup",
      "summary": "Form 1099-NEC is used to report nonemployee compensation of $600 or more paid to independent contractors, gig workers, and self-employed individuals for services performed in a trade or business.",
      "body": "Form 1099-NEC is used to report nonemployee compensation of $600 or more paid to independent contractors, gig workers, and self-employed individuals for services performed in a trade or business.\n\nWhat Internal Revenue Service actually says:\n\n“Use Form 1099-NEC to report nonemployee compensation.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/forms-pubs/about-form-1099-nec",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Use Form 1099-NEC to report nonemployee compensation.",
      "volatility": "low",
      "from_batch": "1034-stock-media-paperwork-and-taxes",
      "subject": "IRS Form 1099-NEC Guidance",
      "topic": "Money.fees,Money.payout,Access.signup",
      "applies_to_country": "US",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout",
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1034_stock_media_paperwork_and_taxes_irs_form_1099_misc",
      "category": "Business",
      "title": "IRS Form 1099-MISC Guidance: Money.fees,Money.payout,Access.signup",
      "summary": "Form 1099-MISC is used to report royalties of $10 or more and other miscellaneous income payments of $600 or more, including payments to self-employed creators for stock media licensing.",
      "body": "Form 1099-MISC is used to report royalties of $10 or more and other miscellaneous income payments of $600 or more, including payments to self-employed creators for stock media licensing.\n\nWhat Internal Revenue Service actually says:\n\n“File Form 1099-MISC for each person to whom you have paid during the year: At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/forms-pubs/about-form-1099-misc",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "File Form 1099-MISC for each person to whom you have paid during the year: At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest.",
      "volatility": "low",
      "from_batch": "1034-stock-media-paperwork-and-taxes",
      "subject": "IRS Form 1099-MISC Guidance",
      "topic": "Money.fees,Money.payout,Access.signup",
      "applies_to_country": "US",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout",
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1034_stock_media_paperwork_and_taxes_irs_self_employed_center",
      "category": "Business",
      "title": "Money.fees,Money.payout,Money.tax",
      "summary": "Self-employed individuals including stock media contributors must file an income tax return if net earnings from self-employment are $400 or more and may need to pay quarterly estimated taxes using Form 1040-ES.",
      "body": "Self-employed individuals including stock media contributors must file an income tax return if net earnings from self-employment are $400 or more and may need to pay quarterly estimated taxes using Form 1040-ES.\n\nWhat Internal Revenue Service actually says:\n\n“You have to file an income tax return if your net earnings from self-employment were $400 or more.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/individuals/self-employed",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "You have to file an income tax return if your net earnings from self-employment were $400 or more.",
      "volatility": "low",
      "from_batch": "1034-stock-media-paperwork-and-taxes",
      "subject": "IRS Self-Employed Tax Center",
      "topic": "Money.fees,Money.payout,Money.tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout",
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1034_stock_media_paperwork_and_taxes_irs_form_1040_es",
      "category": "Business",
      "title": "Money.fees,Money.payout,Money.tax",
      "summary": "Form 1040-ES is used to calculate and pay quarterly estimated taxes on income not subject to withholding, including self-employment income from stock media platforms and other gig economy work.",
      "body": "Form 1040-ES is used to calculate and pay quarterly estimated taxes on income not subject to withholding, including self-employment income from stock media platforms and other gig economy work.\n\nWhat Internal Revenue Service actually says:\n\n“Use Form 1040-ES to figure and pay your estimated tax. Estimated tax is the method used to pay tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.).”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/forms-pubs/about-form-1040-es",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Use Form 1040-ES to figure and pay your estimated tax. Estimated tax is the method used to pay tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.).",
      "volatility": "low",
      "from_batch": "1034-stock-media-paperwork-and-taxes",
      "subject": "IRS Form 1040-ES Estimated Tax Guidance",
      "topic": "Money.fees,Money.payout,Money.tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout",
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1034_stock_media_paperwork_and_taxes_irs_information_return_deadlines",
      "category": "Business",
      "title": "IRS Information Return Deadlines: Money.fees,Money.payout",
      "summary": "Form 1099-NEC must be filed by January 31 of the year following the tax year, while Form 1099-MISC must be filed by February 28 (paper) or March 31 (electronic) of the year following the tax year.",
      "body": "Form 1099-NEC must be filed by January 31 of the year following the tax year, while Form 1099-MISC must be filed by February 28 (paper) or March 31 (electronic) of the year following the tax year.\n\nWhat Internal Revenue Service actually says:\n\n“By January 31 of the year following the tax year, file Form 1099-NEC, Nonemployee Compensation, when you're reporting non-employee compensation payments in box 1. By February 28 of the year following the tax year, file Form 1099-MISC, Miscellaneous Information, if you file on paper. By March 31 of the year following the tax year, file electronic Form 1099-MISC, Miscellaneous Information.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/information-return-reporting",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "By January 31 of the year following the tax year, file Form 1099-NEC, Nonemployee Compensation, when you're reporting non-employee compensation payments in box 1. By February 28 of the year following the tax year, file Form 1099-MISC, Miscellaneous Information, if you file on paper. By March 31 of the year following the tax year, file electronic Form 1099-MISC, Miscellaneous Information.",
      "volatility": "low",
      "from_batch": "1034-stock-media-paperwork-and-taxes",
      "subject": "IRS Information Return Deadlines",
      "topic": "Money.fees,Money.payout",
      "applies_to_country": "US",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1034_stock_media_paperwork_and_taxes_irs_estimated_tax_penalty",
      "category": "Business",
      "title": "[Unverified - being checked] Money.fees,Money.payout,Money.tax",
      "summary": "[Unverified - being checked] Form 1040-ES is used by persons who expect to owe tax of $1,000 or more when their return is filed to figure their estimated tax, triggering the requirement for quarterly estimated tax payments.",
      "body": "Form 1040-ES is used by persons who expect to owe tax of $1,000 or more when their return is filed to figure their estimated tax, triggering the requirement for quarterly estimated tax payments.\n\nWhat Internal Revenue Service actually says:\n\n“Form 1040-ES is used by persons who expect to owe tax of $1,000 or more when their return is filed to figure their estimated tax.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/forms-pubs/about-form-1040-es",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Form 1040-ES is used by persons who expect to owe tax of $1,000 or more when their return is filed to figure their estimated tax.",
      "volatility": "low",
      "from_batch": "1034-stock-media-paperwork-and-taxes",
      "subject": "IRS Estimated Tax Penalty Threshold",
      "topic": "Money.fees,Money.payout,Money.tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout",
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r1034_stock_media_paperwork_and_taxes_irs_direct_sales_reporting",
      "category": "Business",
      "title": "IRS Direct Sales Reporting Threshold: Money.fees,Money.payout",
      "summary": "Form 1099-MISC is used to report direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment.",
      "body": "Form 1099-MISC is used to report direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment.\n\nWhat Internal Revenue Service actually says:\n\n“In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/forms-pubs/about-form-1099-misc",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment.",
      "volatility": "low",
      "from_batch": "1034-stock-media-paperwork-and-taxes",
      "subject": "IRS Direct Sales Reporting Threshold",
      "topic": "Money.fees,Money.payout",
      "applies_to_country": "US",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1034_stock_media_paperwork_and_taxes_irs_backup_withholding",
      "category": "Business",
      "title": "IRS Backup Withholding Reporting: Money.fees,Money.payout",
      "summary": "You must also file Form 1099-NEC for each person from whom you withheld any federal income tax (Box 4) under the backup withholding rules, regardless of the amount of the payment.",
      "body": "You must also file Form 1099-NEC for each person from whom you withheld any federal income tax (Box 4) under the backup withholding rules, regardless of the amount of the payment.\n\nWhat Internal Revenue Service actually says:\n\n“You must also file Form 1099-NEC for each person from whom you withheld any federal income tax (Box 4) under the backup withholding rules, regardless of the amount of the payment.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/am-i-required-to-file-a-form-1099-or-other-information-return",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "You must also file Form 1099-NEC for each person from whom you withheld any federal income tax (Box 4) under the backup withholding rules, regardless of the amount of the payment.",
      "volatility": "low",
      "from_batch": "1034-stock-media-paperwork-and-taxes",
      "subject": "IRS Backup Withholding Reporting",
      "topic": "Money.fees,Money.payout",
      "applies_to_country": "US",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1034_stock_media_paperwork_and_taxes_irs_e_file_requirement",
      "category": "Business",
      "title": "IRS Electronic Filing Requirement: Money.fees,Money.payout",
      "summary": "If you have 10 or more information returns, you must file them electronically with the IRS.",
      "body": "If you have 10 or more information returns, you must file them electronically with the IRS.\n\nWhat Internal Revenue Service actually says:\n\n“If you have 10 or more information returns, you must file them electronically.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/am-i-required-to-file-a-form-1099-or-other-information-return",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "If you have 10 or more information returns, you must file them electronically.",
      "volatility": "low",
      "from_batch": "1034-stock-media-paperwork-and-taxes",
      "subject": "IRS Electronic Filing Requirement",
      "topic": "Money.fees,Money.payout",
      "applies_to_country": "US",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout"
        ],
        "explicitness": "any"
      }
    }
  ]
}