{
  "batch": "1041-gaming-paperwork-and-taxes",
  "articles": [
    {
      "id": "learn_r1041_gaming_paperwork_and_taxes_irs_self_employed_net_earnings_threshold",
      "category": "Business",
      "title": "Internal Revenue Service (IRS) self-employed taxation: Money.tax",
      "summary": "Self-employed individuals must file a federal income tax return if their net earnings from self-employment are $400 or more.",
      "body": "Self-employed individuals must file a federal income tax return if their net earnings from self-employment are $400 or more.\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.”\n\nNote: IRS self-employed individuals tax center; threshold is indexed annually by the IRS and was not explicitly re-stated here as a fixed dollar figure.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center",
      "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": "1041-gaming-paperwork-and-taxes",
      "subject": "Internal Revenue Service (IRS) self-employed taxation",
      "topic": "Money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "Federal level, applies to gaming/streaming income reported as self-employment.",
      "tags": {
        "lane": "any",
        "stage": "first_month",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax",
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1041_gaming_paperwork_and_taxes_irs_self_employed_schedule_c_reporting",
      "category": "Business",
      "title": "Internal Revenue Service (IRS) self-employed taxation: Money.tax",
      "summary": "Self-employed individuals report business income or loss on Schedule C (Form 1040) and pay self-employment tax on Schedule SE (Form 1040 or 1040-SR).",
      "body": "Self-employed individuals report business income or loss on Schedule C (Form 1040) and pay self-employment tax on Schedule SE (Form 1040 or 1040-SR).\n\nWhat Internal Revenue Service actually says:\n\n“To file your annual income tax return, you will need to use Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship), to report any income or loss from a business you operated or profession you practiced as a sole proprietor, or gig work performed.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "To file your annual income tax return, you will need to use Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship), to report any income or loss from a business you operated or profession you practiced as a sole proprietor, or gig work performed.",
      "volatility": "low",
      "from_batch": "1041-gaming-paperwork-and-taxes",
      "subject": "Internal Revenue Service (IRS) self-employed taxation",
      "topic": "Money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "Federal level.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1041_gaming_paperwork_and_taxes_irs_self_employed_estimated_tax_form_1040es",
      "category": "Business",
      "title": "Internal Revenue Service (IRS) self-employed taxation: Money.tax",
      "summary": "Self-employed individuals use Form 1040-ES to figure and pay estimated taxes quarterly, because there is no employer withholding their Social Security, Medicare, and income taxes.",
      "body": "Self-employed individuals use Form 1040-ES to figure and pay estimated taxes quarterly, because there is no employer withholding their Social Security, Medicare, and income taxes.\n\nWhat Internal Revenue Service actually says:\n\n“As a self-employed individual, estimated tax is the method used to pay Social Security, Medicare, and income taxes; this is because you do not have an employer withholding these taxes for you. Form 1040-ES, Estimated Tax for Individuals PDF , is used to figure these taxes.”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "As a self-employed individual, estimated tax is the method used to pay Social Security, Medicare, and income taxes; this is because you do not have an employer withholding these taxes for you. Form 1040-ES, Estimated Tax for Individuals PDF , is used to figure these taxes.",
      "volatility": "low",
      "from_batch": "1041-gaming-paperwork-and-taxes",
      "subject": "Internal Revenue Service (IRS) self-employed taxation",
      "topic": "Money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "Federal level.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1041_gaming_paperwork_and_taxes_irs_1099_nec_threshold_2026",
      "category": "Business",
      "title": "Internal Revenue Service (IRS) Form 1099-NEC reporting: Money.tax",
      "summary": "For payments made in 2026, the reporting threshold for Form 1099-NEC is $2,000 (payments made before 2026 used a $600 threshold).",
      "body": "For payments made in 2026, the reporting threshold for Form 1099-NEC is $2,000 (payments made before 2026 used a $600 threshold).\n\nWhat Internal Revenue Service actually says:\n\n“Note: For payments made before 2026, the reporting threshold is $600. For payments made in 2026, the reporting threshold is $2,000.”\n\nNote: Inflation-adjusted threshold per IRS Publication 1099 after 2026.",
      "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": "Note: For payments made before 2026, the reporting threshold is $600. For payments made in 2026, the reporting threshold is $2,000.",
      "volatility": "medium",
      "from_batch": "1041-gaming-paperwork-and-taxes",
      "subject": "Internal Revenue Service (IRS) Form 1099-NEC reporting",
      "topic": "Money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "Federal level, applies to nonemployee compensation payments.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1041_gaming_paperwork_and_taxes_irs_1099_k_threshold",
      "category": "Business",
      "title": "Internal Revenue Service (IRS) Form 1099-K reporting: Money.tax",
      "summary": "Third party settlement organizations must report payments on Form 1099-K when the total amount of payments received for goods or services through the platform exceeds $20,000 in more than 200 transactions.",
      "body": "Third party settlement organizations must report payments on Form 1099-K when the total amount of payments received for goods or services through the platform exceeds $20,000 in more than 200 transactions.\n\nWhat Internal Revenue Service actually says:\n\n“Third party settlement organizations (TPSOs) (payment apps and online marketplaces) are required to report payments on Form 1099-K when the total amount of payments you receive for goods or services through the platform exceeds $20,000 in more than 200 transactions.”\n\nNote: Note: This threshold is scheduled to drop to $5,000 + 50 transactions in 2028 (not included since the 1099-K page itself does not state that).",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/understanding-your-form-1099-k",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Third party settlement organizations (TPSOs) (payment apps and online marketplaces) are required to report payments on Form 1099-K when the total amount of payments you receive for goods or services through the platform exceeds $20,000 in more than 200 transactions.",
      "volatility": "low",
      "from_batch": "1041-gaming-paperwork-and-taxes",
      "subject": "Internal Revenue Service (IRS) Form 1099-K reporting",
      "topic": "Money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "Federal level, applies to payment apps and online marketplaces.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1041_gaming_paperwork_and_taxes_irs_1099_k_deadline_jan31",
      "category": "Business",
      "title": "Internal Revenue Service (IRS) Form 1099-K delivery deadline: Money.tax",
      "summary": "Payment card companies, payment apps and online marketplaces must send a copy of Form 1099-K to the recipient by January 31.",
      "body": "Payment card companies, payment apps and online marketplaces must send a copy of Form 1099-K to the recipient by January 31.\n\nWhat Internal Revenue Service actually says:\n\n“They must also send a copy to you by January 31.”\n\nNote: From the section 'Who sends Form 1099-K'.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/understanding-your-form-1099-k",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "They must also send a copy to you by January 31.",
      "volatility": "low",
      "from_batch": "1041-gaming-paperwork-and-taxes",
      "subject": "Internal Revenue Service (IRS) Form 1099-K delivery deadline",
      "topic": "Money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "Federal level.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1041_gaming_paperwork_and_taxes_irs_1099_k_income_type_goods_services",
      "category": "Business",
      "title": "Internal Revenue Service (IRS) Form 1099-K income type: Money.tax",
      "summary": "Form 1099-K reports payments received for goods or services from payment apps or online marketplaces, not personal gifts or reimbursements.",
      "body": "Form 1099-K reports payments received for goods or services from payment apps or online marketplaces, not personal gifts or reimbursements.\n\nWhat Internal Revenue Service actually says:\n\n“Form 1099-K is a report of payments you received for goods or services during the year from: Credit, debit or stored value cards such as gift cards (payment cards), Payment apps or online marketplaces, also called third party settlement organizations or TPSOs”",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/understanding-your-form-1099-k",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Form 1099-K is a report of payments you received for goods or services during the year from: Credit, debit or stored value cards such as gift cards (payment cards), Payment apps or online marketplaces, also called third party settlement organizations or TPSOs",
      "volatility": "low",
      "from_batch": "1041-gaming-paperwork-and-taxes",
      "subject": "Internal Revenue Service (IRS) Form 1099-K income type",
      "topic": "Money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "Federal level.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1041_gaming_paperwork_and_taxes_irs_gig_income_reportable",
      "category": "Business",
      "title": "Internal Revenue Service (IRS) gig economy income: Money.tax",
      "summary": "All income earned through the gig economy is taxable and must be reported on a tax return, even if the income is not reported on an information return form and is paid in any form including cash, property, goods, or virtual currency.",
      "body": "All income earned through the gig economy is taxable and must be reported on a tax return, even if the income is not reported on an information return form and is paid in any form including cash, property, goods, or virtual currency.\n\nWhat Internal Revenue Service actually says:\n\n“You must report income earned from the gig economy on a tax return, even if the income is: From part-time, temporary or side work; Not reported on an information return form — like a Form 1099-K, 1099-MISC, 1099-NEC, W-2 or other income statement; Paid in any form, including cash, property, goods, or virtual currency”",
      "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": "You must report income earned from the gig economy on a tax return, even if the income is: From part-time, temporary or side work; Not reported on an information return form — like a Form 1099-K, 1099-MISC, 1099-NEC, W-2 or other income statement; Paid in any form, including cash, property, goods, or virtual currency",
      "volatility": "low",
      "from_batch": "1041-gaming-paperwork-and-taxes",
      "subject": "Internal Revenue Service (IRS) gig economy income",
      "topic": "Money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "Federal level.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1041_gaming_paperwork_and_taxes_irs_gig_is_self_employed",
      "category": "Business",
      "title": "Internal Revenue Service (IRS) gig economy classification: Money.tax",
      "summary": "Gig workers are treated as self-employed individuals for federal tax purposes, including filing Schedule C and Schedule SE on Form 1040.",
      "body": "Gig workers are treated as self-employed individuals for federal tax purposes, including filing Schedule C and Schedule SE on Form 1040.\n\nWhat Internal Revenue Service actually says:\n\n“Generally, you are self-employed if any of the following apply to you... You are otherwise in business for yourself (including in a part-time business or as a gig worker).”",
      "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": "Generally, you are self-employed if any of the following apply to you... You are otherwise in business for yourself (including in a part-time business or as a gig worker).",
      "volatility": "low",
      "from_batch": "1041-gaming-paperwork-and-taxes",
      "subject": "Internal Revenue Service (IRS) gig economy classification",
      "topic": "Money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "Federal level.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1041_gaming_paperwork_and_taxes_irs_1099_nec_paid_to_attorney_regardless_of_amount",
      "category": "Business",
      "title": "Internal Revenue Service (IRS) Form 1099-NEC backup withholding: Money.tax",
      "summary": "Form 1099-NEC must be filed for each person from whom federal income tax was withheld under backup withholding rules, regardless of the amount of the payment.",
      "body": "Form 1099-NEC must be filed for each person from whom federal income tax was withheld under 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": "1041-gaming-paperwork-and-taxes",
      "subject": "Internal Revenue Service (IRS) Form 1099-NEC backup withholding",
      "topic": "Money.tax",
      "applies_to_country": "us",
      "applies_to_scope": "Federal level.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1041_gaming_paperwork_and_taxes_streamlabs_twitch_revenue_check",
      "category": "Business",
      "title": "Streamlabs Twitch revenue guide: Money.payout",
      "summary": "Streamlabs notes that Twitch streamers can check their revenue from their Twitch Dashboard, and Twitch pays partners and affiliates on a monthly basis.",
      "body": "Streamlabs notes that Twitch streamers can check their revenue from their Twitch Dashboard, and Twitch pays partners and affiliates on a monthly basis.\n\nWhat Streamlabs actually says:\n\n“In this blog post, we’ll walk you through checking your revenue from your Twitch Dashboard.”\n\nNote: Tier B because Streamlabs is a third-party tool provider, not Twitch itself.",
      "source_type": "research",
      "source_link": "https://streamlabs.com/content-hub/post/how-to-check-twitch-revenue",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "B",
      "source_publisher": "Streamlabs",
      "evidence_quote": "In this blog post, we’ll walk you through checking your revenue from your Twitch Dashboard.",
      "volatility": "low",
      "from_batch": "1041-gaming-paperwork-and-taxes",
      "subject": "Streamlabs Twitch revenue guide",
      "topic": "Money.payout",
      "applies_to_country": "us",
      "applies_to_scope": "Twitch payout schedule mentioned by Streamlabs support content.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "streamlabs",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      }
    }
  ]
}