I was recently accepted into UserTesting, where I test websites and make $10 per test. Do I need to pay taxes on money earned from UserTesting if I make less than $400?

I have not made any money from testing yet, but I will be able to if I choose to. UserTesting pays through PayPal as a third-party, and on the website says they will not provide tax forms. If I make under $400, will I still have to pay taxes?
Say I do make over $400, how would I pay these taxes?