{
  "batch": "1083-newsletters-paperwork-and-taxes",
  "articles": [
    {
      "id": "learn_r1083_newsletters_paperwork_and_taxes_substack_tax_form_1099_nec",
      "category": "Business",
      "title": "Substack: tax forms issued",
      "summary": "Substack issues Form 1099-NEC to creators who earn $600 or more in a calendar year.",
      "body": "Substack issues Form 1099-NEC to creators who earn $600 or more in a calendar year.\n\nWhat Substack actually says:\n\n“We issue Form 1099-NEC to creators who earn $600 or more in a calendar year.”",
      "source_type": "official",
      "source_link": "https://substack.com/help/tax-forms",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Substack",
      "evidence_quote": "We issue Form 1099-NEC to creators who earn $600 or more in a calendar year.",
      "volatility": "low",
      "from_batch": "1083-newsletters-paperwork-and-taxes",
      "subject": "Substack",
      "topic": "tax forms issued",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "substack",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1083_newsletters_paperwork_and_taxes_substack_tax_form_threshold",
      "category": "Business",
      "title": "Substack: tax form threshold",
      "summary": "The threshold for issuing Form 1099-NEC is $600 in payments during a calendar year.",
      "body": "The threshold for issuing Form 1099-NEC is $600 in payments during a calendar year.\n\nWhat Substack actually says:\n\n“We issue Form 1099-NEC to creators who earn $600 or more in a calendar year.”",
      "source_type": "official",
      "source_link": "https://substack.com/help/tax-forms",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Substack",
      "evidence_quote": "We issue Form 1099-NEC to creators who earn $600 or more in a calendar year.",
      "volatility": "low",
      "from_batch": "1083-newsletters-paperwork-and-taxes",
      "subject": "Substack",
      "topic": "tax form threshold",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "substack",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1083_newsletters_paperwork_and_taxes_substack_tax_form_deadline",
      "category": "Business",
      "title": "Substack: tax form deadline",
      "summary": "Substack sends Form 1099-NEC to creators by January 31st of the following year.",
      "body": "Substack sends Form 1099-NEC to creators by January 31st of the following year.\n\nWhat Substack actually says:\n\n“You will receive your Form 1099-NEC by January 31st of the year following the payments.”",
      "source_type": "official",
      "source_link": "https://substack.com/help/tax-forms",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Substack",
      "evidence_quote": "You will receive your Form 1099-NEC by January 31st of the year following the payments.",
      "volatility": "low",
      "from_batch": "1083-newsletters-paperwork-and-taxes",
      "subject": "Substack",
      "topic": "tax form deadline",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "substack",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1083_newsletters_paperwork_and_taxes_substack_reported_income_type",
      "category": "Business",
      "title": "Substack: type of income reported",
      "summary": "Substack reports nonemployee compensation on Form 1099-NEC.",
      "body": "Substack reports nonemployee compensation on Form 1099-NEC.\n\nWhat Substack actually says:\n\n“Form 1099-NEC is used to report nonemployee compensation.”",
      "source_type": "official",
      "source_link": "https://substack.com/help/tax-forms",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Substack",
      "evidence_quote": "Form 1099-NEC is used to report nonemployee compensation.",
      "volatility": "low",
      "from_batch": "1083-newsletters-paperwork-and-taxes",
      "subject": "Substack",
      "topic": "type of income reported",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "substack",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1083_newsletters_paperwork_and_taxes_substack_estimated_tax_guidance",
      "category": "Business",
      "title": "Substack: estimated tax guidance provided",
      "summary": "Substack's tax help page does not provide estimated tax payment guidance.",
      "body": "Substack's tax help page does not provide estimated tax payment guidance.\n\nWhat Substack actually says:\n\n“We issue Form 1099-NEC to creators who earn $600 or more in a calendar year. You will receive your Form 1099-NEC by January 31st of the year following the payments.”\n\nNote: The page contains no mention of estimated tax payments or quarterly tax guidance.",
      "source_type": "official",
      "source_link": "https://substack.com/help/tax-forms",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Substack",
      "evidence_quote": "We issue Form 1099-NEC to creators who earn $600 or more in a calendar year. You will receive your Form 1099-NEC by January 31st of the year following the payments.",
      "volatility": "low",
      "from_batch": "1083-newsletters-paperwork-and-taxes",
      "subject": "Substack",
      "topic": "estimated tax guidance provided",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "substack",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1083_newsletters_paperwork_and_taxes_irs_self_employment_tax_requirement",
      "category": "Business",
      "title": "IRS: federal agency guidance for self-employment income",
      "summary": "Self-employed individuals must file Schedule C (Form 1040) to report profit or loss from their business.",
      "body": "Self-employed individuals must file Schedule C (Form 1040) to report profit or loss from their business.\n\nWhat IRS actually says:\n\n“You must also file Schedule C (Form 1040) to report profit or loss from your business.”",
      "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": "IRS",
      "evidence_quote": "You must also file Schedule C (Form 1040) to report profit or loss from your business.",
      "volatility": "low",
      "from_batch": "1083-newsletters-paperwork-and-taxes",
      "subject": "IRS",
      "topic": "federal agency guidance for self-employment income",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1083_newsletters_paperwork_and_taxes_irs_self_employment_tax_quarterly",
      "category": "Business",
      "title": "IRS: federal agency guidance for self-employment income",
      "summary": "Self-employed individuals generally have to pay estimated tax quarterly.",
      "body": "Self-employed individuals generally have to pay estimated tax quarterly.\n\nWhat IRS actually says:\n\n“If you are self-employed, you generally have to file an annual return and pay estimated tax quarterly.”",
      "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": "IRS",
      "evidence_quote": "If you are self-employed, you generally have to file an annual return and pay estimated tax quarterly.",
      "volatility": "low",
      "from_batch": "1083-newsletters-paperwork-and-taxes",
      "subject": "IRS",
      "topic": "federal agency guidance for self-employment income",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1083_newsletters_paperwork_and_taxes_irs_self_employment_se_tax",
      "category": "Business",
      "title": "IRS: federal agency guidance for self-employment income",
      "summary": "Self-employed individuals must pay self-employment tax (SE tax) as well as income tax.",
      "body": "Self-employed individuals must pay self-employment tax (SE tax) as well as income tax.\n\nWhat IRS actually says:\n\n“Self-employed individuals generally must pay self-employment tax (SE tax) as well as income tax.”",
      "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": "IRS",
      "evidence_quote": "Self-employed individuals generally must pay self-employment tax (SE tax) as well as income tax.",
      "volatility": "low",
      "from_batch": "1083-newsletters-paperwork-and-taxes",
      "subject": "IRS",
      "topic": "federal agency guidance for self-employment income",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "irs",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1083_newsletters_paperwork_and_taxes_classification_difference_substack_irs",
      "category": "Business",
      "title": "Platform vs federal agency income classification",
      "summary": "Substack reports nonemployee compensation via Form 1099-NEC, while the IRS requires self-employed individuals to report income on Schedule C (Form 1040) and pay self-employment tax.",
      "body": "Substack reports nonemployee compensation via Form 1099-NEC, while the IRS requires self-employed individuals to report income on Schedule C (Form 1040) and pay self-employment tax.\n\nWhat Substack actually says:\n\n“We issue Form 1099-NEC to creators who earn $600 or more in a calendar year. You will receive your Form 1099-NEC by January 31st of the year following the payments.”\n\nNote: Combined with IRS guidance: 'You must also file Schedule C (Form 1040) to report profit or loss from your business' and 'Self-employed individuals generally must pay self-employment tax (SE tax) as well as income tax.'",
      "source_type": "official",
      "source_link": "https://substack.com/help/tax-forms",
      "last_verified": "2026-10-01",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Substack",
      "evidence_quote": "We issue Form 1099-NEC to creators who earn $600 or more in a calendar year. You will receive your Form 1099-NEC by January 31st of the year following the payments.",
      "volatility": "low",
      "from_batch": "1083-newsletters-paperwork-and-taxes",
      "subject": "Classification difference",
      "topic": "platform vs federal agency income classification",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "substack",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}