Reporting Vine income is not complicated. There are two options, depending on whether you classify it as a hobby or a business. If a business, you can deduct expenses (if you have expenses), and you pay both income tax and self-employment tax. If a hobby, you can't deduct expenses, but you only pay income tax, not self-employment tax. Whether Vine is a business or hobby is a question for each taxpayer to answer based on their own facts and circumstances. The IRS has some information here.
https://www.irs.gov/newsroom/heres-how-to-tell-the-difference-between-a-hobby-and-a-business-for-tax...
If reported as a business, you pay self-employment tax on net profits, no matter how much or how little other income you have. But you might not pay much income tax, if you have very little other taxable income. Again, the exact answer will depend on each person's total financial circumstances.
