We earned ~$650 on Youtube in 2017 but have not linked a bank account, so the money has not been paid. We didn't receive a 1099 -do we need to include on 2017 tax return?

[tracy-canton]

My husband earned income from YouTube in 2017 on advertising (around $650). However, he has not yet linked his bank account with the account, so the money technically has not yet been paid to him.  Google typically issues a 1099 for accounts earning over $600, however, said he is not eligible to receive a 2017 1099.  Do we need to report the $650 as 2017 income, or wait until we link the bank account and include in the 2018 filing?

[MichaelDC · Accepted solution]

No. You won't report this as 2017 income because it wasn't "constructively received" or available to you. You'll report it and probably receive a 1099 in 2018 when Google has a way of actually paying you.

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