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  1. help.quora.com › hc › en-usCommon Earnings Program Participant Tax Questions – Quora ...

    Under U.S. tax law, Earnings Program participants that earn royalty income of $10 or more within a calendar year will receive a Form 1099-MISC. A 1099 form is used to report independent contractor earnings to the IRS. If you receive earnings below $10 you will NOT receive a Form 1099-MISC.

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