If I am caring for a person 2-4 hours a day, with no specific duties, must I file/pay taxes on this income?

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If I am caring for a person 2-4 hours a day, with no spicific duties, must I file/pay taxes on this income?

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It isn't the duties; it's the amount of pay on an annual basis. I think the threshold for filing federal taxes is $600/year, but I'm not sure.
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