콘텐츠 제작자, 인플루언서, 스트리머 수익은 원천징수 없는 자영업 소득으로 분류되어, 브랜드 제휴·광고·제휴 수익뿐 아니라 무료로 받은 상품 가치까지 신고해야 한다. 현금이 아닌 물품 수령이나 상품과의 서비스 교환(barter)도 공정 시장가치로 과세 대상이 된다. 연간 600달러 이상이면 대체로 1099-NEC 발급 대상이지만, 서류 유무와 상관없이 실제 모든 소득은 신고해야 하며, 순이익에는 15.3% 자영업세가 부과되고 세금이 1,000달러 이상 예상되면 분기별 추계 납부가 필요하다.

원문 링크: https://finance.yahoo.com/news/content-creation-profitable-gig-irs-140000780.html

Content creation can be a profitable gig, but you need to follow IRS tax rules. Here's what you need to report and why

Scrolling through Instagram or YouTube, it’s easy to assume content creation is a low-cost side hustle: Post a few videos, land a brand deal and watch the money roll in.

But as more Americans test the waters as creators, many are discovering that earning online income comes with very real tax responsibilities.

The IRS treats most influencers, streamers and creators as self-employed. That means taxes aren’t automatically withheld from payments, and the rules can be more complex than a traditional W-2 job.

“Being self-employed introduces complexity compared to reporting W-2 income as an employee,” Richard Pianoforte, managing director of tax at Fiduciary Trust International, told USA Today (1).

“Numerous deductions are available, and determining the value of products received is not always straightforward.”

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If you’re earning money from brand partnerships, sponsorships, affiliate links or ads, that's generally considered taxable income.

According to the IRS, self-employment income includes money earned from operating a trade or business as a sole proprietor or independent contractor, and must be reported on your tax return (2).

And that income isn’t limited to cash. As USA Today notes, you also have to report your income from ad revenue and brand-sponsored posts. You also have to report the fair market value of free items you receive for revenue.

Barter arrangements are, too. If you exchange services for goods — say, photography for hotel stays — both sides must report the fair market value of what they received, under IRS barter rules (3).

Creators earning $600 or more from a brand or platform should receive a Form 1099-NEC . But even if you don’t receive a form, you’re still required to report all income.

Unlike traditional employees, self-employed workers must also pay a 15.3% self-employment tax on net earnings to cover Social Security and Medicare (4).

Taxes in the U.S. operate on a pay-as-you-go system, which generally requires quarterly estimated payments if you expect to owe $1,000 or more (5).

The flip side of being self-employed is access to business deductions, as long as you follow IRS rules.

Source: https://finance.yahoo.com/news/content-creation-profitable-gig-irs-140000780.html