{
  "batch": "1428-apps-micro-saas-and-browser-extensions-paperwork-and-taxes",
  "articles": [
    {
      "id": "learn_r1428_apps_micro_saas_and_browser_extensions_paperwork_and_taxes_google_play_tax_form",
      "category": "Business",
      "title": "Google Play Console: Money.tax",
      "summary": "Google must file Form 1099-K for Google Play developers who make more than US$20,000 in gross sales and have more than 200 payment transactions a year.",
      "body": "Google must file Form 1099-K for Google Play developers who make more than US$20,000 in gross sales and have more than 200 payment transactions a year.\n\nWhat Google actually says:\n\n“We must file Form 1099-K for Google Play developers who make more than US$20,000 in gross sales and have more than 200 payment transactions a year.”",
      "source_type": "official",
      "source_link": "https://support.google.com/googleplay/android-developer/answer/7163598",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Google",
      "evidence_quote": "We must file Form 1099-K for Google Play developers who make more than US$20,000 in gross sales and have more than 200 payment transactions a year.",
      "volatility": "low",
      "from_batch": "1428-apps-micro-saas-and-browser-extensions-paperwork-and-taxes",
      "subject": "Google Play Console",
      "topic": "Money.tax",
      "applies_to_country": "Us",
      "tags": {
        "lane": "creator_program",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "googleplay",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1428_apps_micro_saas_and_browser_extensions_paperwork_and_taxes_gumroad_tax_form_1099k",
      "category": "Business",
      "title": "Gumroad: Money.tax",
      "summary": "Gumroad issues a 1099-K to US-based accounts with more than $20,000 USD in total gross volume and more than 200 transactions in the previous calendar year.",
      "body": "Gumroad issues a 1099-K to US-based accounts with more than $20,000 USD in total gross volume and more than 200 transactions in the previous calendar year.\n\nWhat Gumroad actually says:\n\n“Do you meet all of the following criteria in the previous calendar year?\n- The account is based in the United States\n- More than $20,000 USD in total gross volume\n- More than 200 transactions”",
      "source_type": "official",
      "source_link": "https://gumroad.com/help/article/15-1099s",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Gumroad",
      "evidence_quote": "Do you meet all of the following criteria in the previous calendar year?\n- The account is based in the United States\n- More than $20,000 USD in total gross volume\n- More than 200 transactions",
      "volatility": "low",
      "from_batch": "1428-apps-micro-saas-and-browser-extensions-paperwork-and-taxes",
      "subject": "Gumroad",
      "topic": "Money.tax",
      "applies_to_country": "Us",
      "tags": {
        "lane": "creator_program",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "gumroad",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1428_apps_micro_saas_and_browser_extensions_paperwork_and_taxes_gumroad_tax_form_1099misc",
      "category": "Business",
      "title": "Gumroad: Money.tax",
      "summary": "Affiliates with commissions greater than $600 USD in the previous financial year receive a Form 1099-MISC from Gumroad.",
      "body": "Affiliates with commissions greater than $600 USD in the previous financial year receive a Form 1099-MISC from Gumroad.\n\nWhat Gumroad actually says:\n\n“Affiliates with commissions greater than $600 USD in the previous financial year will receive a Form 1099-MISC.”",
      "source_type": "official",
      "source_link": "https://gumroad.com/help/article/15-1099s",
      "last_verified": "2026-10-14",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Gumroad",
      "evidence_quote": "Affiliates with commissions greater than $600 USD in the previous financial year will receive a Form 1099-MISC.",
      "volatility": "low",
      "from_batch": "1428-apps-micro-saas-and-browser-extensions-paperwork-and-taxes",
      "subject": "Gumroad",
      "topic": "Money.tax",
      "applies_to_country": "Us",
      "tags": {
        "lane": "creator_program",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "gumroad",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r1428_apps_micro_saas_and_browser_extensions_paperwork_and_taxes_irs_self_employed_obligations",
      "category": "Business",
      "title": "IRS: Money.tax",
      "summary": "Self-employed individuals are generally required to file an annual income tax return and pay estimated taxes quarterly.",
      "body": "Self-employed individuals are generally required to file an annual income tax return and pay estimated taxes quarterly.\n\nWhat IRS 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.”",
      "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": "As a self-employed individual, generally you are required to file an annual income tax return and pay estimated taxes quarterly.",
      "volatility": "low",
      "from_batch": "1428-apps-micro-saas-and-browser-extensions-paperwork-and-taxes",
      "subject": "IRS",
      "topic": "Money.tax",
      "applies_to_country": "Us",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}