Clarence - 6:05 pm on Dec 10, 2012 (gmt 0)
Legally you have to claim all income, even the $8.00!
But the Best Part is you don't have to worry about paying taxes for the $8.00 The $8.00 of income will allow you to write off at least a couple of hundred to a couple of thousand dollars in taxes.
The fact that no other member mentioned this concerns me!  Maybe member arenít really making any money, or maybe donít know what they are doing?
By earning you first bit of business income as a sole proprietorship, you can write off all the expense you had to incur to earn that income.
2.Any Software You purchased
3.Any Money you spent on Advertising and Marketing
4.1/2 Your Internet Fee
5.1/2 The cost of your Computer and any back up gear
6.Amount of Space you use in your Home or Apartment "example 1/4 the cost of all expense to maintain you house of apartment"
7.Any Gas ďor public transitĒ you spent solely dedicate to driving somewhere for your website "Starbucks, library, event, conference, clients, etc.
Youíre in the First year stage of starting a business venture, and losses are to be expected!
You should easily be able to write off a min $1,000 in taxes for you first year "if you work hard you get to pay $1,000ís the next year"
So yes Claim that $8.00 from Google as your business Income, then claim your business expenses from creating and maintaining your website.
Do some research on tax write offs, and Home based business write offs, and then talk to an Accountant.