It's so hard to keep up with all the constant changes in tax law! Being a part time online reseller, I was shocked to get a 1099 a few years ago from eBay after selling less than $1,000 worth of merchandise for the year. I've made sure that was the last time I was caught off guard however- now I stay on top of any changes in the tax law by reading TurboTax guidance and related news in the months before I plan to file. The last thing I want is to have to pay penalties or additional fees because I wasn't paying attention!