That refers to whether the paying agency has to send you a form reporting the income.You are not governed by that. You have to report any income that is more than 49 cents. See IRS Pub. 525
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p525.pdf">https://www.irs.gov/pub/irs-pdf/p525.pdf</a>
