Tax Reporting Requirements

If a workgroup member receives $600 or more in a calendar year (per workgroup), the Internal Revenue Service (IRS) requires that they report this income using a 1099-MISC form. 

If the workgroup member is under the age of 18, they must report income to the IRS only if they receive more than the standard deduction for the tax year ($13,850 for 2023 and $14,600 for 2024). 

Community members who are low-income, experiencing homelessness, with limited English language proficiency, or those with disabilities may qualify for free tax-filing support through the IRS’s Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs. Workgroup managers can find more information about this free support here.