kdevere
Employee Tax Expert

Self employed

Those two entities do not talk to each other, but it is possible you will receive a 1099-NEC or 1099-MISC reporting the income even though each individual activity was below $600.  If the payments are from the same focus group, then it is likely they will issue you an income reporting document to report on your tax return.  Since you are being paid to participate, i.e. is is an attempt to earn money, it is considered reportable income to the IRS.

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