I believe Uncle Sam's belief is you are supposed to pay taxes on all income
even if not documented with a 1099 or W2
And I find the income is a basis to offset expenses
Internet, the 2nd & 3rd phone lines, % use of the home as the office
which allows the same % deduction of home expenses >> Electric, heat, taxes, snow plowing, grass cutting and so and so and so
Last year the IRS was not set up for the PayPal 1099 so you just entered the amount in other income








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