How much does a sample have to be to have to pay taxes on it? Because, some people say any amount and others say, if it's over 100 dollars for the item? (self employed on tiktok and use the samples, to earn a commission)

[xmasbaby0]

A sample of what?  What are you trying to do?

[AudieMS]

I'm self employed and use the samples to earn commission. (on tiktok) But, I haven't earned any commission, but they say if the sample is over 100 dollars to file it as income.

[xmasbaby0]

If you want us to make any sense of this we will need more details.  No personal information, though.  

Samples of what?   Where are these samples coming from?   What are you doing with these samples?   What self-employment income have you received?  Have you received at least $400 of self-employment income?

[rjs]

You have to report all of your income, no matter how little it is. There is no rule that any type of income does not have to be reported if it's under $100.

Who are "they" that say you only have to report income if it's over $100? They are either misinformed or making it up. A lot of what you see on TikTok, or any social media, is not true. No one checks it for accuracy.

If you file a tax return you have to report all of your self-employment income, even if it's less than $400. What the $400 minimum applies to is that you do not have to file a tax return if your only income for the entire year is self-employment income of less than $400.

[Opus 17]

If you file a tax return for any reason, you must report all your taxable income, no matter how small.  If you are receiving free items from sellers, in return for featuring them in videos, you have two options.

You can report the activity as a hobby.  In that case, the value of the items is taxable income and you can't deduct your production expenses.  Or, you can report the activity as a self-employed business. You report the value of the free items as business income, and you can deduct your production and other expenses, but you pay both income tax and self-employment tax on the net profit.   The difference between a business and a hobby is discussed here.

https://www.irs.gov/newsroom/heres-how-to-tell-the-difference-between-a-hobby-and-a-business-for-tax...

There is no exception for low value items, anything that you receive of value for performing a service is taxable income.  The sellers may only be required to file paperwork (some kind of 1099) with the IRS if the amount is over $600, but you are still legally required to report the income even if they don't report it. 

[AudieMS]

Thank you! This is my first time doing taxes. I haven't made any profit from these items, but I have to count them as income, because I use them for my business.