<prompt> Human: Have always been paid in cash through PayPal. He would send as a gift option to avoid paying any fees. Never was I given a 1099 form by him to fill out. Is this legal of him? Is it my sole responsibility?  <response>: It is his responsibility to file a 1099 and give you your copy. It is your responsibility to pay taxes on your profit. As long as you pay taxes on the money, it wont hurt you that hes not providing a 1099. If youre earning enough that way, you may need to be filing and paying estimated taxes quarterly to avoid penalties. 