Starting January 1, 2022, the American Rescue Plan Act of 2021 requires services like Cash App to report payments for goods and services on Form 1099-K when those transactions total $600 or more in a year.
If you have income of $400 or more from self-employment you are required to report your self-employment income and any SE expenses on a Schedule C which is included with and part of your Federal tax return Form 1040.