I received a 10-99MISC from twitch (Amazon) for $41, do I need to claim that on my taxes? Others have said that any less than $400 im good.

[dmertz · Accepted solution]

If you are required to file, you must report this income even if it is not subject to self-employment tax.

[Opus 17 · Accepted solution]

If you file a tax return for any reason, you must report all your income, no matter how small the individual items might be.  

[Hal_Al]

Q. Others have said that any less than $400 im good. Is that true?

A. No. The $400 is often misunderstood to mean that.  

The $400 rule only means that the payer (Twitch) only has to issue a form 1099-MISC if they paid someone (you) more than $400.  You have to report all your income, no matter how small whether or not you got a 1099 form.  In your case, the IRS will be expecting that $41 on your tax return.