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Deductions & credits
FYI, the iRS rules they are referring to are not new. The $10 limit has been in effect for as long as I remember and I've been doing this for over 45 years.
That being said, if you are required to file a Federal income tax return, you are required to include all taxable income whether or not the payer has to send you a form reporting it to you and the IRS.
‎June 6, 2019
3:09 AM