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yes 

 

what I am asking is do I have to report this both at State level and Federal level, as for PayPal MA state and Federal govt have different requirements.  For IRS its is $20,000 per year and for MA it over $600 per year. 

 

So that the question is I only got $800. Do I have to report this to IRS as well or not only to State. 

 

thanks