Any amount of income from the activity is subject to income tax, so if your total income exceeds the threshold for filing you must file a return. An additional factor is self-employment tax. If your net profit as shown on Schedule C is over $400 you must file, complete Schedule SE, and pay self-employment tax. The filing threshold for 2015 is gross income of $10,300 if you are single and $20,600 if married fililng jointly. If they don't give you a 1099 in this case it is not likely taxable to you. The social security administration usually sends out a Form SSA-1099 for beneifts received.