这应该是 paypal 公司决定是否给你出具纳税文件的内部规定，而不是你是否需要申报
这些交易的依据。
税务局说了：
You have to file an income tax return if your net earnings from self-
employment were $400 or more. If your net earnings from self-employment were
less than $400, you still have to file an income tax return if you meet any
other filing requirement listed in the Form 1040 instructions (PDF).
