Hi, so i have made a google adsense account back in March of 2014 and from then to now I have made around 198 dollars. When starting the account you fill out tax information and payee profiles and listed down for all the information is my mom (she knows) since I am only 15. I've been researching things on how to file taxes for google adsense and i'm getting tons of different answers. Such as if it's over or under $400 would determine different things. I just want to know what I would do, or in this case what my mom would do. Since she has a full time job and makes an income more than $40,000 a year, what forms would need to be filled out if there were any needed to fill out. Since this is under $400 dollars how would I go about that? When it is time to do tax returns and she goes to the person who does her taxes, how would she file taxes for google adsense? People have said that google would send you a 1099-MISC by late January if it is over $600 and even if you have made under $600 you would still have to. I'm just really confused on what is needed to do, what is needed to give to the person doing your taxes and it be really helpful if someone just explained to me what you would need to do to make sure no one gets audited or anything. (Sorry I rambled and it may be really confusing to read all of this)