Thanks Mario, folks my age don't pay state taxes in GA smile

I located this and it seems to address my issue and your prior situation. This does not vary from what Bob has already pointed out.

"Unless the income is considered a gift, you need to report all income that is subject to US taxation on your tax return. The $600 limit is just the IRS requirement for Form 1099-MISC to be considered necessary to file by the payer.
You will report this income as other miscellaneous income on line 21 of your 1040. This income will not be subject to self-employment taxes."

Bud


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