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The way I’d understand it is you should claim the income but only the portion that offset your expenses thus a net zero and no tax liability.

For example, Amazon give you $100,000. When you use only $1,000 you claim $1,000 income and $1,000 of expense. The other $99,000 is like a loan balance that hasn’t transferred to you or been “realized” and is therefore not taxable and shouldn’t even be reported afaik



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