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Re:Remind HN: Heroku will delete all free dbs and shut down ... by TJSomething on Sunday November 27, 2022 @03:03AM (#33761300)
I'm not an accountant, but for the US in 2021, that was Form 1040, Schedule 1: Additional Income and Adjustments to Income, Part 1: Additional Income, line 8: Other income, sub-line i: Activity not engaged in for profit income. You would just put $40 on that sub-line and add it to your adjusted gross income. If you made only $40 on it, I don't it can reasonably be called self-employment income, per Publication 535.

[0] https://www.irs.gov/instructions/i1040gi#en_US_2021_publink1...

[1] https://www.irs.gov/pub/irs-pdf/p535.pdf

Re:Remind HN: Heroku will delete all free dbs and shut down ... by Marsymars on Sunday November 27, 2022 @10:44AM (#33763654)
Right, and I'm not in the US, but my point is that even if it is that simple, figuring that out for my country and filling out the form is going to take more than $40 worth of my time, and introduces downside risk that I've gotten it wrong somehow.