Ok I have been earning "side" money for years. Whether it be on the net or as simple as mowing lawns in the summer. When tax time comes Its really up to you to report it. Now, if you dont its EXTREMELY risky. But, the upside is that you can choose how much you want to report. I have found that as long as you report something small or large just anything, you likely wont get audited. I have talked to accountants and tax preparers and they were skeptical on reporting it at all because they werent sure if it was legal. Look at it this way if want to be a "good" citizen the report it all. but if not its up to you on the amount of risk you are willing to take. At least report something to keep them off your back, and as long as your not cruising around in a ferrari and make less than 20,000 a year on paper they wont even bother. just report something......