2d (edited) • General discussion
What IRS publications explain gig-worker income?
Definition
IRS documents describe gig-worker income as income earned through the “gig,” “on-demand,” or “sharing” economy. This generally refers to income received by individuals who provide services or sell goods through digital platforms, apps, or similar arrangements.
What IRS Documents Describe
IRS publications discuss gig-worker income primarily in the context of self-employment income. IRS guidance explains that income earned through gig-economy activities is generally included in gross income and discussed alongside other income earned from operating a trade or business.
IRS documents describe gig-economy income across multiple publications that address reporting income, determining net earnings, and understanding how income from services or sales is reflected on tax forms. These publications explain how gig-worker income may be associated with business receipts, information returns (such as Forms 1099), and payment platform reporting, depending on how payments are processed.
IRS guidance also discusses gig-worker income in relation to recordkeeping, business expenses, estimated tax considerations, and self-employment tax calculations. The IRS references the Gig Economy Tax Center as a resource that brings together publications and instructions relevant to income earned through digital platforms and app-based work.
The IRS does not define a single form or rule that applies exclusively to gig workers. Instead, IRS documents explain gig-worker income by reference to existing rules for self-employment and business income, as described across multiple publications and instructions.
Where to Find Details
- IRS Publication 334, Tax Guide for Small Business
- IRS Publication 535, Business Expenses
- IRS Publication 525, Taxable and Nontaxable Income
- IRS Publication 17, Your Federal Income Tax
- Instructions for Schedule C (Form 1040)
- Instructions for Schedule SE (Form 1040)
- IRS Gig Economy Tax Center (IRS.gov/Gig)
- Does the IRS treat 1099-K income differently?
- Common IRS explanations for payment app income
- Where the IRS explains Schedule C for self-employed workers
Disclaimer
“This information is based on official IRS publications and is provided for educational purposes only. It is not tax or legal advice. Tax situations vary, and individuals should consult the IRS or a qualified tax professional for guidance specific to their circumstances.”
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What IRS publications explain gig-worker income?
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