<prompt> Human: Hi guys, my wife is a teacher and tutors on occasion on the side. Very rarely does it go over 600, and if so we report it. She has come across a new student to tutor, but there are a lot of red flags I think. First, the parent wants to pay the private tutoring with a business check. Second, the parent states she is required to report it to the IRS. None of the previous parents have ever done this, even the ones that exceeded 600 and we reported. It technically doesnt matter as we will report if it goes over 600, but Im wondering if they are going to try to deduct it from their business.  <response>: Im wondering if they are going to try to deduct it from their business.Probably, but thats not your problem. 