[wwyanlau]

I hold a F-2 visa. I help my friend to be a participant in an experiment last summer and she gave me less than US $200 in return. I would like to ask whether I need to file a tax form for this income? I don't have ITIN or SSN. If so, what should I do?
Since my husband also participated in the experiment and he received a form stated this income from IRS but I didn't.
My husband needs to file a tax form. Do we summit together or we need to separate?
I came to US just about one and a half year. I don't know much about it.
Thank you very much.

[MukatA]

"Since my husband also participated in the experiment and he received a form stated this income from IRS but I didn't."

Give more details about the Form received and income on it with box numbers.

[wwyanlau]

"Since my husband also participated in the experiment and he received a form stated this income from IRS but I didn't."

The form is 1042S and the income type is "50 other income.

[wwyanlau]

The details of the form my husband received is as follows: (one thing I forget to mention before)
1. the form is 1042S
2. the income code is "50"
3. the net income is "128.00" (this amount is not exactly what my husband received from participating the experiment)
4. the country code is "TW" (however, the country is wrong, we are not from TW) Is there anything we need to do to deal with this mistake, too?

Since when I help my friend to do the experiment, she is already known that I don't have any ITIN or SSN and don't know anything about the tax procedure. I don't know what I should do now. Thank you very much.

[MukatA]

Your income is less than $400, so you are not required to file tax return.

Your husband must include 1042-S income in his tax return. If he has problem with 1042S, contact the employer and settle with them.