DianeW777
Expert Alumni

Self employed

I understand.  The reason the IRS is requiring Amazon or Vine to use the Form 1099-NEC is because a service is being performed and the individuals are being paid in product.  This is likely being associated with 'bartering' income.  It's quite similar and bartering is income as well.

 

In my original answer it was clear you must make the choice of hobby or business. The IRS will review volume and consistency to make a determination whether it is a business or a hobby. 

 

@soupnazi02 

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