It would be as if my employer paid me direct deposit $1,000, but the bank charged my a $10 service fee.
I have to claim, and pay taxes on, 1,000 even though I only got 990.
If you are a business, you could deduct the Apple Fees, but for a hobby, the IRS figures you pay the Apple Fees to do something you like to do, so the cost is on you.
(There was a time when you could deduct miscellaneous expenses on Schedule A and this could be included, but the "Tax Cuts and Jobs Act" suspended that.)
According to the IRS
"You may get a Form 1099-K if you received payments through payment cards, payment apps or online marketplaces.
These transactions can include payments you received as a gig worker, freelancer or other independent contractor (self-employed). This may also include payments you received from selling items as a hobby.
Report Form 1099-K payments and other income on your tax return
You must report all income you receive on your tax return. This may include the gross payment amount on Form 1099-K ..."
You are a CASH Taxpayer, so you claim the income for the tax year when you receive it.
If someone pays in December 2023, but you don't get it reported to you until January 2024, you claim it for Tax Year 2024.
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