Report all gig income and keep receipts, even without a 1099
Added
The IRS says you must report all gig income, including cash and tips, even if you don't get a Form 1099-K, 1099-NEC or 1099-MISC. Keep records of income and receipts for deductible expenses all year; the forms generally show only income, not your costs.
The result
Result: IRS: you must file if net self-employment earnings from gig work are $400 or more.
Note: Not tax advice. Rules change and depend on your situation; confirm with the IRS or a tax professional.
Source
IRS: Manage taxes for your gig work (opens the original source in a new tab). Check it for the latest numbers before you act.