Referral from a non-employer - what are tax implications?

[Randall Stephens]

I will be receiving a referral of $1,500 from a recruiting company that I sent a candidate to. Note, this is not my employer, but an independent agency that I have no affiliation with (other than having a friend I sent their way who got a job through them).

I imagine I'll report it on my federal/state income taxes?

Are there any additional taxes I should pay on it?

I'm not sure how they'll remit payment yet (they mentioned it can range from Paypal to getting a check in the mail - they are relatively new start-up).

Any suggestions on what I need to gather or report when it comes time?

Thanks!

P.S. Here is the company's referral page for reference - https://www.vettery.com/referrals

[IsThisAGoodUsername]

They might send you a 1099 at the end of the year. Might as well just wait and see what happens, and include whatever they send you in your 2018 filing paperwork...

[Proud Foot]

They should send you a 1099 at the end of the year. Did they ask you for a W-9? The 1099 is all you would need and you would report it on the "Other Income" line of the 1040.

[katsiki]

If they do not provide a 1099, you can report the income without it (and should, IMO).  My tax program calls this other income and buries it into a few sub-menus.