There are some MSCs who pay a flat fee, and require you to purchase something as part of the job. This pay is NOT reimbursement, it's your PAY. It doesn't matter if you spend more than that, they are only reporting what they PAID TO YOU. The required purchases for these jobs are called unreimbursed expenses.

Presto insta-shops are pay + reimbursement. In your 1099 only your pay will be listed as income.

on jobs like the restaurants that only reimburse for your meal, you are NOT being paid and the money for the reimbursement is NOT pay and will NOT be reflected on a 1099.

In a previous life I was an accounts paypable clerk, and my ONLY JOB was to do the payroll for 5 large entertainment industry companies.

I wished the companies that pay you through PayPal wouldn't send a 1099 at all. I wished all companies will either add expenses to the 1099, or all companies not add the expenses at all. This half-and-half stuff makes taxes for us really hard. It also will trigger audits because PayPal sends you a document and then the company sends you a document. It makes it look like your income is double.

Last year I received a 1099 from PayPal. So far this year, I have not received anything. I remember last year taking out the reimbursements and claiming only the fees.
Anyone receive anything from PayPal?

@Insight wrote:

Last year I received a 1099 from PayPal. So far this year, I have not received anything. I remember last year taking out the reimbursements and claiming only the fees.
Anyone receive anything from PayPal?

I have not.

I just checked Paypal. I see this statement.....

Current Form 1099-K Reporting Thresholds 2025 Update
Tax laws can change from year to year, and you shouldn’t have to be a tax expert to understand IRS requirements that may impact you. That’s where PayPal comes in! As a payment settlement entity, PayPal is required to report payment activity and provide tax documents in certain situations. Read on to learn about this year’s reporting requirements.

What is the 2025 Form 1099-K IRS tax reporting threshold on PayPal?
The One Big Beautiful Bill Act of 2025 restored the previous federal reporting threshold for Form 1099-K. This means you’ll get a 1099-K if you receive more than $20,000 and 200 transactions for goods and services in a calendar year.

Additionally, PayPal and Venmo will issue and file Form 1099-K for any customer who was subject to backup withholding during 2025, regardless of total payments for the year. In the case where an individual state has a lower threshold, PayPal and Venmo will report accordingly.

If you live in the following US states,* you’re subject to a lower reporting threshold:

Vermont, Massachusetts, Virginia, Maryland: $600 USD in gross payment volume from sales of goods or services in a single calendar year, regardless of the number of transactions.
Illinois: over $1,000 USD in gross payment volume from sales of goods or services in a single calendar year and four or more separate transactions.
The Form 1099-K that you receive is based on your primary address on the last day of the previous tax year. If you changed your primary address to one of these states after that date

I certainly earned less than $20,000, so that means I will not get a 1099 from PayPal.

I apologize if I'm gonna sound rude, it's unintended. But...
I never worry about who sends a 1099 and who doesn't. I barely look at the 1099s that I get. As long as the amounts seem to be accurate, that will be the last time that I look at it.
You guys should be keeping accurate records throughout the year. I use Excel. At year's end I have all of the totals at the bottom of the spreadsheet. I don't need a MSC to tell me how much I made. I already know. It takes me only a few minutes (ok maybe 20) to fill out my Schedule C. Heck, I completed my Schedule C this year before I got my 1099 from RQA, and that was because I didn't need it. I simply don't understand the whole 1099 frenzy. Thanks for listening.