@pbaldridge wrote:
The article does not state you "must" file, it states you "should" file. That is a very important distinction. Essentially there are benefits to filing a 1099-misc, most importantly it helps to qualify as a business vs passive income and increase your tax breaks.
If you are claiming it as a §162 business, it is required to file them, so it pretty much is a "must". Otherwise, penalties would apply if the IRS catches you not doing it.
