you file all income regardless if you don't receive a 1099. Just because they are not required to mail you a 1099, you still report it as income and if greater than $400, you are subject to self employment taxes. They also may mail you a 1099 for less, many companies do.
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**Mark the post that answers your question by clicking on "Mark as Best Answer" I am NOT an expert and you should confirm with a tax expert.
