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You do need to file taxes to report your earnings. Even if you don't make enough to owe taxes, you still report. And the note from BillyMac about record keeping is right on -- Not only do you report earnings, but if you have a tax liability, you have the ability to reduce it by claiming deductions. So keep (or scan) reciepts with your expenses (equipment, uniforms, dues, etc) and keep a log book with your travel/mileage.
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