{
  "batch": "1316-no-code-website-building-paperwork-and-taxes",
  "articles": [
    {
      "id": "learn_r1316_no_code_website_building_paperwork_and_taxes_irs_selfemployed_filing",
      "category": "Business",
      "title": "[Unverified - being checked] IRS: Safety.legal",
      "summary": "[Unverified - being checked] Self-employed individuals must file an annual income tax return if their net earnings from self-employment were $400 or more.",
      "body": "Self-employed individuals must file an annual income tax return if their net earnings from self-employment were $400 or more.\n\nWhat IRS 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/businesses/small-businesses-self-employed/self-employed-individuals-tax-center",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "IRS",
      "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": "1316-no-code-website-building-paperwork-and-taxes",
      "subject": "IRS",
      "topic": "Safety.legal",
      "applies_to_country": "Us",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r1316_no_code_website_building_paperwork_and_taxes_irs_information_return_threshold",
      "category": "Business",
      "title": "IRS: Safety.legal",
      "summary": "For payments made in 2026, the reporting threshold for Form 1099-NEC is $2,000.",
      "body": "For payments made in 2026, the reporting threshold for Form 1099-NEC is $2,000.\n\nWhat IRS actually says:\n\n“For payments made in 2026, the reporting threshold is $2,000.”",
      "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": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "IRS",
      "evidence_quote": "For payments made in 2026, the reporting threshold is $2,000.",
      "volatility": "low",
      "from_batch": "1316-no-code-website-building-paperwork-and-taxes",
      "subject": "IRS",
      "topic": "Safety.legal",
      "applies_to_country": "Us",
      "tags": {
        "lane": "teaching",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}