Desert Dancer is correct. $600 is the amount.

I had a run-in with the IRS many moons ago, and I don't mess with them.
Pretty much everything I do is documented minutely.

So if I do a house concert for Sinsull, say, and earn $200 at the door, then she doesn't have to file a 1099-MISC with the IRS (or me), but I have to declare it as part of my income.

Some of the house concerts I perform at are not publicised by the organizers because they don't want hassles such as this.

Seamus