{ "batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "articles": [ { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_irs_self_employment_income_threshold", "category": "Business", "title": "[Unverified - being checked] IRS self-employment income reporting: Money.tax", "summary": "[Unverified - being checked] Self-employed individuals must file an income tax return if their net earnings from self-employment were $400 or more.", "body": "Self-employed individuals must file an income tax return if their net earnings from self-employment were $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. If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 and 1040-SR instructions PDF.”\n\nNote: This is the IRS filing threshold for self-employment income; applies to all self-employed individuals including domain/site flippers.", "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. If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 and 1040-SR instructions PDF.", "volatility": "low", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "IRS self-employment income reporting", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "IRS self-employment income filing threshold", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax", "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_irs_se_tax_obligations", "category": "Business", "title": "[Unverified - being checked] Money.tax", "summary": "[Unverified - being checked] Self-employed individuals generally must pay self-employment (SE) tax as well as income tax, and must file estimated taxes quarterly.", "body": "Self-employed individuals generally must pay self-employment (SE) tax as well as income tax, and must file estimated taxes quarterly.\n\nWhat Internal Revenue Service actually says:\n\n“As a self-employed individual, generally you are required to file an annual income tax return and pay estimated taxes quarterly. Self-employed individuals generally must pay self-employment (SE) tax as well as income tax. SE tax is a Social Security and Medicare tax primarily for individuals who work for themselves.”\n\nNote: SE tax covers Social Security and Medicare; estimated taxes are paid quarterly via Form 1040-ES.", "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, generally you are required to file an annual income tax return and pay estimated taxes quarterly. Self-employed individuals generally must pay self-employment (SE) tax as well as income tax. SE tax is a Social Security and Medicare tax primarily for individuals who work for themselves.", "volatility": "low", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "IRS self-employment tax obligations", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "IRS estimated tax requirement for self-employed", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax", "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_irs_form_1040_schedule_c", "category": "Business", "title": "[Unverified - being checked] IRS Form 1040 and Schedule C for sole proprietors: Money.tax", "summary": "[Unverified - being checked] Sole proprietors use Form 1040 with Schedule C (Form 1040) to report profit or loss from business and Schedule SE for self-employment tax.", "body": "Sole proprietors use Form 1040 with Schedule C (Form 1040) to report profit or loss from business and Schedule SE for self-employment tax.\n\nWhat Internal Revenue Service actually says:\n\n“Use this table to help determine some forms you may be required to file as a sole proprietor. IF you are liable for: Income tax THEN use Form: 1040, U.S. Individual Income Return and Schedule C (Form 1040 or 1040-SR), Profit or Loss from Business. Self-employment tax THEN use Form: Schedule SE (Form 1040), Self-Employment Tax.”\n\nNote: Domain/site flippers operating as sole proprietors use these forms.", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/sole-proprietorships", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "Use this table to help determine some forms you may be required to file as a sole proprietor. IF you are liable for: Income tax THEN use Form: 1040, U.S. Individual Income Return and Schedule C (Form 1040 or 1040-SR), Profit or Loss from Business. Self-employment tax THEN use Form: Schedule SE (Form 1040), Self-Employment Tax.", "volatility": "low", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "IRS Form 1040 and Schedule C for sole proprietors", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "IRS sole proprietor filing forms", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax", "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_irs_form_1040es_estimated_tax", "category": "Business", "title": "[Unverified - being checked] Money.tax", "summary": "[Unverified - being checked] Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.", "body": "Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed.\n\nWhat Internal Revenue Service actually says:\n\n“Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed. Corporations generally have to make estimated tax payments if they expect to owe tax of $500 or more when their return is filed.”\n\nNote: The $1,000 threshold applies to individuals; $500 to corporations.", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed. Corporations generally have to make estimated tax payments if they expect to owe tax of $500 or more when their return is filed.", "volatility": "low", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "IRS Form 1040-ES estimated tax payments", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "IRS estimated tax payment threshold", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax", "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_irs_form_1099_k_threshold", "category": "Business", "title": "[Unverified - being checked] IRS Form 1099-K reporting threshold for third-party network transactions: Money.tax", "summary": "[Unverified - being checked] Third-party settlement organizations must report payments on Form 1099-K when total payments for goods or services exceed $20,000 and more than 200 transactions.", "body": "Third-party settlement organizations must report payments on Form 1099-K when total payments for goods or services exceed $20,000 and more than 200 transactions.\n\nWhat Internal Revenue Service actually says:\n\n“A payment app or online marketplace is required to send you a Form 1099-K if the payments you received for goods or services total over $20,000 in more than 200 transactions. However, they may send you a Form 1099-K with lower amounts and/or transactions.”\n\nNote: This threshold applies to payment apps and online marketplaces; platforms may issue 1099-K below this threshold at their discretion.", "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": "A payment app or online marketplace is required to send you a Form 1099-K if the payments you received for goods or services total over $20,000 in more than 200 transactions. However, they may send you a Form 1099-K with lower amounts and/or transactions.", "volatility": "medium", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "IRS Form 1099-K reporting threshold for third-party network transactions", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "IRS 1099-K reporting threshold for TPSOs", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax", "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_irs_form_1099_nec_threshold", "category": "Business", "title": "[Unverified - being checked] IRS Form 1099-NEC nonemployee compensation reporting threshold for 2026: Money.tax", "summary": "[Unverified - being checked] For payments made in 2026, Form 1099-NEC must be filed for nonemployee compensation of $2,000 or more.", "body": "For payments made in 2026, Form 1099-NEC must be filed for nonemployee compensation of $2,000 or more.\n\nWhat Internal Revenue Service actually says:\n\n“1099-NEC, Nonemployee Compensation... For payments made before 2026: $600 or more. For payments made in 2026: $2,000 or more. For payments made after 2026: See Pub. 1099 for inflation-adjusted amounts.”\n\nNote: Threshold increased from $600 to $2,000 for 2026 payments.", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/a-guide-to-information-returns", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "1099-NEC, Nonemployee Compensation... For payments made before 2026: $600 or more. For payments made in 2026: $2,000 or more. For payments made after 2026: See Pub. 1099 for inflation-adjusted amounts.", "volatility": "medium", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "IRS Form 1099-NEC nonemployee compensation reporting threshold for 2026", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "IRS 1099-NEC reporting threshold for 2026", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax", "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_irs_form_1099_misc_threshold", "category": "Business", "title": "[Unverified - being checked] IRS Form 1099-MISC reporting threshold for 2026: Money.tax", "summary": "[Unverified - being checked] For payments made in 2026, Form 1099-MISC must be filed for other income payments of $2,000 or more.", "body": "For payments made in 2026, Form 1099-MISC must be filed for other income payments of $2,000 or more.\n\nWhat Internal Revenue Service actually says:\n\n“1099-MISC, Miscellaneous Information... For payments made before 2026: $600 or more. For payments made in 2026: $2,000 or more. For payments made after 2026: See Pub. 1099 for inflation-adjusted amounts.”\n\nNote: Threshold increased from $600 to $2,000 for 2026 payments for boxes 1, 3, 10.", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/a-guide-to-information-returns", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "1099-MISC, Miscellaneous Information... For payments made before 2026: $600 or more. For payments made in 2026: $2,000 or more. For payments made after 2026: See Pub. 1099 for inflation-adjusted amounts.", "volatility": "medium", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "IRS Form 1099-MISC reporting threshold for 2026", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "IRS 1099-MISC reporting threshold for 2026", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax", "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_irs_income_reporting_obligation", "category": "Business", "title": "[Unverified - being checked] IRS obligation to report all income from goods or services sales: Money.tax", "summary": "[Unverified - being checked] Regardless of whether a Form 1099-K is received, all income from selling goods or services must be reported on the tax return.", "body": "Regardless of whether a Form 1099-K is received, all income from selling goods or services must be reported on the tax return.\n\nWhat Internal Revenue Service actually says:\n\n“Reminder: Whether or not you receive a Form 1099-K, you must still report any income on your tax return. This includes payments for any goods you sell (including personal items such as clothing or furniture sold at a gain) or services you provide.”\n\nNote: Applies to domain/website sales proceeds regardless of 1099-K issuance.", "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": "Reminder: Whether or not you receive a Form 1099-K, you must still report any income on your tax return. This includes payments for any goods you sell (including personal items such as clothing or furniture sold at a gain) or services you provide.", "volatility": "low", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "IRS obligation to report all income from goods or services sales", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "IRS income reporting obligation", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax", "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_irs_1099_due_date", "category": "Business", "title": "[Unverified - being checked] IRS Form 1099-K due date to recipient: Money.payout", "summary": "[Unverified - being checked] Third-party settlement organizations must send Form 1099-K copies to recipients by January 31.", "body": "Third-party settlement organizations must send Form 1099-K copies to recipients by January 31.\n\nWhat Internal Revenue Service actually says:\n\n“Payment card companies, payment apps and online marketplaces are required to fill out Form 1099-K and send it to the IRS each year. They must also send a copy to you by January 31.”\n\nNote: January 31 is the due date to recipients; February 28 (electronic March 31) is due to IRS.", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/a-guide-to-information-returns", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "Payment card companies, payment apps and online marketplaces are required to fill out Form 1099-K and send it to the IRS each year. They must also send a copy to you by January 31.", "volatility": "low", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "IRS Form 1099-K due date to recipient", "topic": "Money.payout", "applies_to_country": "Us", "applies_to_scope": "IRS 1099-K recipient due date", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.payout", "safety.legal" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_afternic_commission_rate", "category": "Business", "title": "Afternic domain sales commission rate: Money.fees", "summary": "Afternic charges a standard commission rate of 30% of the sale price with Afternic Boost, or 25% with Afternic Basic; reduced rates of 20% or 15% apply when pointing domains to GoDaddy Aftermarket nameservers.", "body": "Afternic charges a standard commission rate of 30% of the sale price with Afternic Boost, or 25% with Afternic Basic; reduced rates of 20% or 15% apply when pointing domains to GoDaddy Aftermarket nameservers.\n\nWhat Afternic (GoDaddy Operating Company) actually says:\n\n“By default, domain sales are charged at a standard commission rate of 30% of the Sale Price with the Afternic Boost plan, or 25% of the Sale Price with Afternic Basic. By pointing your domain names to GoDaddy Aftermarket nameservers, sales are charged at a reduced commission rate of 20% of the Sale price with the Afternic Boost plan or 15% of the Sale Price with Afternic Basic. There is a $15 minimum commission fee with all sales.”\n\nNote: Afternic is a GoDaddy subsidiary; these are platform fees not tax forms.", "source_type": "official", "source_link": "https://www.afternic.com/sell-domains", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Afternic (GoDaddy Operating Company)", "evidence_quote": "By default, domain sales are charged at a standard commission rate of 30% of the Sale Price with the Afternic Boost plan, or 25% of the Sale Price with Afternic Basic. By pointing your domain names to GoDaddy Aftermarket nameservers, sales are charged at a reduced commission rate of 20% of the Sale price with the Afternic Boost plan or 15% of the Sale Price with Afternic Basic. There is a $15 minimum commission fee with all sales.", "volatility": "medium", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "Afternic domain sales commission rate", "topic": "Money.fees", "applies_to_country": "Us", "applies_to_scope": "Afternic commission rates for domain sales", "tags": { "lane": "any", "stage": "choosing", "region": [ "us" ], "platform": "afternic", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_flippa_listing_entry_fee", "category": "Business", "title": "Flippa listing entry fee and success fee: Money.fees", "summary": "Flippa charges an entry-level package starting at $29 and success fees starting from 5%.", "body": "Flippa charges an entry-level package starting at $29 and success fees starting from 5%.\n\nWhat Flippa actually says:\n\n“Flippa charges to access the platform services and also a success fee. The Entry Level Package starts at $29 and success fees start from 5%.”\n\nNote: Flippa does not provide a dedicated tax-form page; tax guidance is not stated on the platform.", "source_type": "official", "source_link": "https://www.flippa.com/sell/domain-tax-information", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Flippa", "evidence_quote": "Flippa charges to access the platform services and also a success fee. The Entry Level Package starts at $29 and success fees start from 5%.", "volatility": "medium", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "Flippa listing entry fee and success fee", "topic": "Money.fees", "applies_to_country": "*", "applies_to_scope": "Flippa platform fees", "tags": { "lane": "any", "stage": "choosing", "region": [ "us" ], "platform": "flippa", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_flippa_payout_schedule", "category": "Business", "title": "Money.payout", "summary": "Flippa's deal closing includes asset and funds transfer; median closing time for sub-$50k deals is 15 days, $50k-$250k deals is 49 days, and $250k+ deals is 73 days (based on 2023 sales data).", "body": "Flippa's deal closing includes asset and funds transfer; median closing time for sub-$50k deals is 15 days, $50k-$250k deals is 49 days, and $250k+ deals is 73 days (based on 2023 sales data).\n\nWhat Flippa actually says:\n\n“Median closing time (for businesses sold in 2023): Sub 50k deals -- 15 days. 50k -- 250k deals -- 49 days (~1.5 months). 250k plus -- 73 days (~2.5 months). The sale time includes matching you to relevant buyers, negotiation, due diligence, asset and funds transfer.”\n\nNote: Closing time is not a tax form or tax deadline; recorded as payout timing context.", "source_type": "official", "source_link": "https://www.flippa.com/sell/domain-tax-information", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Flippa", "evidence_quote": "Median closing time (for businesses sold in 2023): Sub 50k deals -- 15 days. 50k -- 250k deals -- 49 days (~1.5 months). 250k plus -- 73 days (~2.5 months). The sale time includes matching you to relevant buyers, negotiation, due diligence, asset and funds transfer.", "volatility": "medium", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "Flippa payment and payout timing", "topic": "Money.payout", "applies_to_country": "*", "applies_to_scope": "Flippa closing times based on 2023 data", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "flippa", "topic": [ "money.payout" ], "explicitness": "any" } }, { "id": "learn_r1076_domain_and_site_flipping_paperwork_and_taxes_godaddy_domains_unsupported", "category": "Business", "title": "GoDaddy Auctions domain support status: Access.signup", "summary": "GoDaddy Auctions is no longer supported; the domain selling service previously offered through GoDaddy Auctions has been discontinued.", "body": "GoDaddy Auctions is no longer supported; the domain selling service previously offered through GoDaddy Auctions has been discontinued.\n\nWhat GoDaddy actually says:\n\n“GoDaddy Auctions has been discontinued.”\n\nNote: Could not find a tax-forms page for GoDaddy Auctions; the service appears to be discontinued or redirected to Afternic.", "source_type": "official", "source_link": "https://auctions.godaddy.com/", "last_verified": "2026-10-01", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "GoDaddy", "evidence_quote": "GoDaddy Auctions has been discontinued.", "volatility": "high", "from_batch": "1076-domain-and-site-flipping-paperwork-and-taxes", "subject": "GoDaddy Auctions domain support status", "topic": "Access.signup", "applies_to_country": "*", "applies_to_scope": "GoDaddy Auctions discontinued", "tags": { "lane": "any", "stage": "choosing", "region": [ "us" ], "platform": "godaddyauctions", "topic": [ "access.signup" ], "explicitness": "any" } } ] }