Online Data Entry job, with 100-200/day, is paid in Ethereum. How taxes work here?

My Wife works part ime for few hours a day as an Online Data Entry job for Cosmos tours. They pay in Ethereum using cryptowallets (Paybis/metamask). We cash down around 100-200 to our bank account on a daily basis. we are paying the GAS chares on the platforms. I have below questions.
1. Should I pay taxes on this?
2. How MetaMask give me a Tax form etc.to put it in Turbo tax?
3. I work Full time for a different company. Is it advisable for having this income for my Wife or on My SSN? 
I really dont want to evade taxes and just pursue this income if its 100% legal and doesnt land me in trouble. I am unsure, please help.
The Cosmostours supervisor says  its tax free as we pay GAS fee for using the crypto wallet platform. I am not convinced by that. Please help.