My husband does some side work (in addition to his regular job). Last year, he worked for two separate firms?

and made a total of just over 600 dollars, but less than four hundred per firm. Do we need to file this as income, and if so, do we need the tax ID numbers of each firm?My husband does some side work (in addition to his regular job). Last year, he worked for two separate firms?
Yes, you need to report the income.





If this was contract work, just report it on the schedule C.





The only magic about $600 is that the payer must also report the money to the IRS on a form 1099-Misc. The payer can issue the form for any amount because whether or not it's reported to the IRS, it's STILL income to your husband.





Since you don't attach the 1099-Misc to your return, you don't need the tax ids for the firms.