Do I need to claim a 1099-MISC for only $100?

[luaptrub]

I got a 1099-MISC for only $100. I know it says I need to report it if it's over $600. Does that mean I don't have to report this?

[Lisa995]

The person that issues the 1099MISC is required to issue one if its over $600.  They can issue them for any amount.  You are required to report all income.  If they sent that $100 1099MISC to you, they've also sent it to the IRS, they will be expecting to see it on your return.