Carl
Level 15

Business & farm

The shop owner of the consignment shop I sell at says her aacountant says that she doesn't need to fill out a 1099,

That's there call, and one can argue right/wrong about that call too since it's a grey area. However, it still does not negate you reporting the income you received from the consignment shop. You are not required to have a 1099-MISC to report the income. But you "are" required to report the income. How you report it, depends on if this was a one time thing, or if this is "your" normal course of making money on a recurring basis.