My wife is in a drug study and filled out a 1099, she only earned $535. from it in 2016 We were told only needed to file if over $600 is that correct?

[re2boys · Accepted solution]

Incorrect.  

The company is only required to send out a 1099MISC if the amount paid is over $600.

However, you are required to report all income, regardless of source, regardless if you receive a tax document or not.