Since Rover didn't make a cash payment to you of $600 or more they are not required to send you a Form 1099-MISC. If you had the ability to "withdraw" the funds from Rover in 2019 it would be income in 2019. That said, given the amount and the fact that you didn't receive a Form 1099-MISC, I think you would be fine waiting until 2020 to report it if that's how you want to handle it. If you report as income in 2019 and then receive a 1099-MISC for it in 2020, you can enter a Misc expense on your Schedule C for the same amount, and that will offset the revenue.
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