Who taxes Internet income?

Question about filing taxes - Schedule C-EZ/Income from the internet (please help?)?

• Ok I made about $20 from Associated Content and $320 from Adultmaven, these are two article writing/reviewing websites. That's $340 total income i've made online in 2008 ASIDE from my job income. I was told I need to file schedule C-EZ for that online stuff even though its not a lot really. Ok so, for the business name/address part, what do I do? Leave it blank or put both website names and addresses where they're based out of or what? And as far as gross/net income goes. The total amount was originally $350 but since they were all deposited into my bank from Paypal, paypal took out $10 for their services. So do I put $350 as my gross and $340 as my net or just put $340 for both?

• Answer:

  $350 gross, $10 for fees. Your name, no DBA, no business address, leave these blank. Put code 999999.