Like I said above, I did some gig work for Amazon in 2019 and 2020. In 2019 well above $600 so they issued 1099. In 2020 only $150 as I stopped doing that. And Amazon did not issue a 1099. I did report the $150 as income, as it was salary. Not worth taking a risk of not reporting peanuts. If it's income, you are supposed to report it. You just won't have a 1099 for below $600. I don't see how you could deduct the $600 if you have 1099 for more than that. However, had I sold a guitar, I would not have declared it. But you didn't need to in 2020, or 2021 for that matter.