To all of the lawnsite people out there who don't keep any records of what they do, etc etc. here's something that I believe it correct to keep you up at night. If you did work for anyone during 2003 and it totals $600 or more, they may very well turn in a 1099. For example, you cut for a day care center on the side on weekends and think hey this is great. Only problem is you did it 25 times for $30 a weekend and made $750 on that day care center. And they pay you a Company check drawn from "ABC Daycare Center"... The ABC Daycare center most likely be reporting YOU as an expense and turning in a 1099 form on you. And now you go and claim a big fat 0 (ZERO) income from cutting lawns, cause it's just something you do on the side for kicks, right? Wait till the IRS comes knocking wondering about this 1099 they got from the day care center that you never reported to them. And they could look upon that as flat as fraud of mis-representation of income, which they don't think too fondly of. I believe the example I wrote above to be accurate. I'm sure if it's not, someone here will correct it. But I read this example on another type forum involving sidework and saw how it would apply to here. Hopefully, I may of convinced one person reading this to do the right thing and claim their lawn income for the benefit of the industry.. You may think you get away with it, but you don't..