(Possibly) New Tax questions

[Theodore Donald Kiravatsos]

I know a lot of you must still have PayPal accounts. Now, PayPal pays a monthly dividend on the money you leave with them.

Do they 1099 you?

Is there an amount small enough (like 50c) that you don't need to declare?

Where do you declare if you DO have to report and they WON'T 1099 you?

Thanks in advance....