It depends. If you have no other income, then, no, you do not have to file a return just to report the $243 in income you earned from spark since it is less than $400.
If you have to file a return for other income, then yes, you would need to include this as self-employment income on your return even if you did not receive a form. When you file a return, you must include all income from all sources on your return.
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