Figures from the IRS

Referral bonus 1099: the IRS threshold and the self-employment rates

Updated 2026-10-08

The IRS figures below cover when a payer must report a payment on an information return, and the rates on self-employment income.

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The reporting threshold

For tax years beginning after 2025, the IRS says the minimum threshold for reporting certain payments on information returns rose to $2,000, and may be adjusted for inflation from 2027.

Self-employment tax

The IRS puts the self-employment tax rate at 15.3%, with an Additional Medicare Tax of 0.9% where income passes the threshold for your filing status.

Not advice

We quote the IRS's figures and calculate nobody's tax. A tax adviser can say how they apply to your own return.

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Sources

This site's own datasets, every figure quoted from its source and dated:

What AI training platforms pay for referring a contributor: 4 of 6 AI training platforms whose own pages we read pay a flat amount for referring a contributor rather than a share of their earnings, read 8 October 2026.
Company data referral fee (5 figures): 3 of the 5 company-introduction programmes we read publish a fee on their own pages, read 28 October 2026.
The Referral Income Tax Thresholds carries 7 published figures read from 3 sources' own pages, from 3.65 to 12,570 GBP, read 31 October 2026.

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