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Get your taxes done using TurboTax
First of all, you are required to file ALL your income regardless of the amount, including the 1099 you received for $100.
The "less than $600" you are referring to is the requirement to issue a 1099-MISC; however, it is up to the issuer to determine whether or not they would like to issue the 1099-MISC regardless of the amount (even when it is under $600).
‎June 4, 2019
10:48 PM