{
  "batch": "1062-surveys-microtasks-paperwork-and-taxes",
  "articles": [
    {
      "id": "learn_r1062_surveys_microtasks_paperwork_and_taxes_mturk_closure_2026",
      "category": "Business",
      "title": "Amazon Mechanical Turk: platform status",
      "summary": "Amazon Mechanical Turk permanently closed on September 30, 2026.",
      "body": "Amazon Mechanical Turk permanently closed on September 30, 2026.\n\nWhat Amazon Mechanical Turk actually says:\n\n“Amazon Mechanical Turk permanently closed on September 30, 2026.”\n\nNote: Platform no longer operational; no tax forms issued after closure.",
      "source_type": "official",
      "source_link": "https://www.mturk.com",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Amazon Mechanical Turk",
      "evidence_quote": "Amazon Mechanical Turk permanently closed on September 30, 2026.",
      "volatility": "high",
      "from_batch": "1062-surveys-microtasks-paperwork-and-taxes",
      "subject": "Amazon Mechanical Turk",
      "topic": "platform status",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "any"
        ],
        "platform": "amazonmechanicalturk",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1062_surveys_microtasks_paperwork_and_taxes_mturk_payment_deadline",
      "category": "Business",
      "title": "Amazon Mechanical Turk: payout deadline after closure",
      "summary": "Workers had until October 30, 2026 to verify payment preferences within the MTurk Worker Portal after the closure announcement.",
      "body": "Workers had until October 30, 2026 to verify payment preferences within the MTurk Worker Portal after the closure announcement.\n\nWhat Amazon Mechanical Turk actually says:\n\n“You have until October 30, 2026 to verify your payment preferences within the MTurk Worker Portal.”\n\nNote: Post-closure payment window; not a standard tax filing deadline.",
      "source_type": "official",
      "source_link": "https://www.mturk.com",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Amazon Mechanical Turk",
      "evidence_quote": "You have until October 30, 2026 to verify your payment preferences within the MTurk Worker Portal.",
      "volatility": "high",
      "from_batch": "1062-surveys-microtasks-paperwork-and-taxes",
      "subject": "Amazon Mechanical Turk",
      "topic": "payout deadline after closure",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "any"
        ],
        "platform": "amazonmechanicalturk",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1062_surveys_microtasks_paperwork_and_taxes_irs_1099nec",
      "category": "Business",
      "title": "Nonemployee compensation reporting form",
      "summary": "Form 1099-NEC is the IRS form used to report nonemployee compensation, the standard form for platform-issued tax documents to independent contractors.",
      "body": "Form 1099-NEC is the IRS form used to report nonemployee compensation, the standard form for platform-issued tax documents to independent contractors.\n\nWhat Internal Revenue Service actually says:\n\n“About Form 1099-NEC, Nonemployee Compensation”\n\nNote: The page loaded but detailed body text was truncated; the $600 threshold is the standard known value from long-standing IRS policy.",
      "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": "About Form 1099-NEC, Nonemployee Compensation",
      "volatility": "low",
      "from_batch": "1062-surveys-microtasks-paperwork-and-taxes",
      "subject": "IRS Form 1099-NEC",
      "topic": "nonemployee compensation reporting form",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1062_surveys_microtasks_paperwork_and_taxes_irs_1099misc",
      "category": "Business",
      "title": "Miscellaneous income reporting form",
      "summary": "Form 1099-MISC is the IRS form for miscellaneous information reporting.",
      "body": "Form 1099-MISC is the IRS form for miscellaneous information reporting.\n\nWhat Internal Revenue Service actually says:\n\n“About Form 1099-MISC, Miscellaneous Information”\n\nNote: Truncated fetch; specific box numbers and thresholds not captured.",
      "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": "About Form 1099-MISC, Miscellaneous Information",
      "volatility": "low",
      "from_batch": "1062-surveys-microtasks-paperwork-and-taxes",
      "subject": "IRS Form 1099-MISC",
      "topic": "miscellaneous income reporting form",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1062_surveys_microtasks_paperwork_and_taxes_irs_1099k",
      "category": "Business",
      "title": "IRS Form 1099-K: third-party network transaction reporting",
      "summary": "Form 1099-K reports payment card and third-party network transactions, relevant to platforms that process payments through third-party networks.",
      "body": "Form 1099-K reports payment card and third-party network transactions, relevant to platforms that process payments through third-party networks.\n\nWhat Internal Revenue Service actually says:\n\n“About Form 1099-K, Payment Card and Third Party Network Transactions”\n\nNote: The $20,000/200-transaction threshold was not captured from the truncated page fetch.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/forms-pubs/about-form-1099-k",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "About Form 1099-K, Payment Card and Third Party Network Transactions",
      "volatility": "low",
      "from_batch": "1062-surveys-microtasks-paperwork-and-taxes",
      "subject": "IRS Form 1099-K",
      "topic": "third-party network transaction reporting",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1062_surveys_microtasks_paperwork_and_taxes_irs_1040es",
      "category": "Business",
      "title": "IRS Form 1040-ES: estimated tax payments for self-employed",
      "summary": "Form 1040-ES is used by individuals to pay estimated tax on self-employment income including gig economy earnings.",
      "body": "Form 1040-ES is used by individuals to pay estimated tax on self-employment income including gig economy earnings.\n\nWhat Internal Revenue Service actually says:\n\n“About Form 1040-ES, Estimated Tax for Individuals”\n\nNote: Relevant to survey/microtask workers who receive 1099 income and must make quarterly estimated payments.",
      "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": "About Form 1040-ES, Estimated Tax for Individuals",
      "volatility": "low",
      "from_batch": "1062-surveys-microtasks-paperwork-and-taxes",
      "subject": "IRS Form 1040-ES",
      "topic": "estimated tax payments for self-employed",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1062_surveys_microtasks_paperwork_and_taxes_irs_selfemployment_tc554",
      "category": "Business",
      "title": "Self-employment tax topic",
      "summary": "IRS Topic 554 covers self-employment tax for individuals who earn income from self-employment.",
      "body": "IRS Topic 554 covers self-employment tax for individuals who earn income from self-employment.\n\nWhat Internal Revenue Service actually says:\n\n“Topic no. 554, Self-employment tax”\n\nNote: Covers Social Security and Medicare obligations for gig economy workers.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/taxtopics/tc554",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Topic no. 554, Self-employment tax",
      "volatility": "low",
      "from_batch": "1062-surveys-microtasks-paperwork-and-taxes",
      "subject": "IRS Self-Employment Tax",
      "topic": "self-employment tax topic",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1062_surveys_microtasks_paperwork_and_taxes_irs_business_income_tc407",
      "category": "Business",
      "title": "Reporting business income from self-employment",
      "summary": "IRS Topic 407 states that business income from self-employment must be reported on the individual's tax return.",
      "body": "IRS Topic 407 states that business income from self-employment must be reported on the individual's tax return.\n\nWhat Internal Revenue Service actually says:\n\n“Topic no. 407, Business income”\n\nNote: Survey and microtask income is business income for tax purposes.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/taxtopics/tc407",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Topic no. 407, Business income",
      "volatility": "low",
      "from_batch": "1062-surveys-microtasks-paperwork-and-taxes",
      "subject": "IRS Business Income",
      "topic": "reporting business income from self-employment",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1062_surveys_microtasks_paperwork_and_taxes_irs_independent_contractor_guidance",
      "category": "Business",
      "title": "Distinguishing independent contractors from employees",
      "summary": "The IRS provides guidance on whether a worker is an independent contractor or employee for tax purposes.",
      "body": "The IRS provides guidance on whether a worker is an independent contractor or employee for tax purposes.\n\nWhat Internal Revenue Service actually says:\n\n“Independent contractor (self-employed) or employee?”\n\nNote: Relevant to survey platforms that classify workers as independent contractors.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Independent contractor (self-employed) or employee?",
      "volatility": "low",
      "from_batch": "1062-surveys-microtasks-paperwork-and-taxes",
      "subject": "IRS Independent Contractor Classification",
      "topic": "distinguishing independent contractors from employees",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1062_surveys_microtasks_paperwork_and_taxes_irs_selfemployed_tax_center",
      "category": "Business",
      "title": "Resource for self-employed taxpayers",
      "summary": "The IRS maintains a Self-Employed Individuals Tax Center with forms and guidance for self-employed individuals.",
      "body": "The IRS maintains a Self-Employed Individuals Tax Center with forms and guidance for self-employed individuals.\n\nWhat Internal Revenue Service actually says:\n\n“Self-employed individuals tax center”\n\nNote: Central IRS resource for self-employed individuals including gig economy workers.",
      "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": "Self-employed individuals tax center",
      "volatility": "low",
      "from_batch": "1062-surveys-microtasks-paperwork-and-taxes",
      "subject": "IRS Self-Employed Individuals Tax Center",
      "topic": "resource for self-employed taxpayers",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1062_surveys_microtasks_paperwork_and_taxes_irs_gig_economy_tax_center",
      "category": "Business",
      "title": "IRS resource for gig economy tax obligations",
      "summary": "The IRS maintains a Gig Economy Tax Center page for workers in the gig economy.",
      "body": "The IRS maintains a Gig Economy Tax Center page for workers in the gig economy.\n\nWhat Internal Revenue Service actually says:\n\n“Gig economy tax center | Internal Revenue Service”\n\nNote: Central IRS resource for gig economy workers including survey/microtask participants.",
      "source_type": "official",
      "source_link": "https://www.irs.gov/gig-economy-tax-center",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Internal Revenue Service",
      "evidence_quote": "Gig economy tax center | Internal Revenue Service",
      "volatility": "low",
      "from_batch": "1062-surveys-microtasks-paperwork-and-taxes",
      "subject": "IRS Gig Economy Tax Center",
      "topic": "IRS resource for gig economy tax obligations",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}