The Future of Taxes in the Gig Economy for Photo, Video & Audio Production

The Future of Taxes in the Gig Economy for Photo, Video & Audio Production

• Maintain Independence: To reinforce your independent contractor status, use your own equipment, carry your own insurance, market your services to multiple clients, and set your own working hours where possible.
• Seek Professional Advice: When in doubt, consult with a tax advisor specializing in the gig economy or international taxation. This is especially true if you are working for clients in different countries or if a significant portion of your income comes from one client. Learn more about finding tax advice for freelancers.
• Document Everything: Keep meticulous records of all agreements, communications, and hours worked to substantiate your status if ever questioned by tax authorities.
• Understand Local Laws: If you are spending extended periods in a particular country, research their specific worker classification laws. What applies in the U.S. might not apply in Mexico City or Hanoi. The debate over worker classification isn't just about taxes; it's about the future of work itself. As global production teams become more common, with video editors in one country, sound engineers in another, and directors in a third, the need for, internationally recognized classification standards will only grow. Staying informed and proactive on this issue is vital for the financial health and legal standing of every creative professional in the gig economy. For a broader view on self-employment, check out our guide to getting started as a sole proprietor. ## Navigating International Tax Laws and Residency Rules for Nomadic Creatives For photo, video, and audio production professionals who embrace the digital nomad lifestyle, the concept of tax residency becomes a central, often complex, challenge. Unlike traditional workers who typically owe taxes where they live and work, nomads frequently move across borders, earning income from clients located in various countries. This mobility means understanding and correctly applying international tax laws and residency rules is absolutely critical to avoid double taxation, penalties, or even legal issues. A common misconception is that if you're not physically present in a country for the majority of the year, you don't owe taxes there. This is far from the truth. Tax Residency is not simply about where you spend the most time. It often depends on a combination of factors, including: * Physical Presence (Days Count): Many countries have a "183-day rule" (or similar), where spending more than half the year makes you a tax resident. However, this is not universal and can be cumulative across different periods.
• Permanent Home: Where do you have a permanent place of abode? This doesn't necessarily have to be owned; a rented apartment can qualify.
• Centre of Vital Interests: Where are your social and economic ties strongest? This includes family, community involvement, banking, and business interests.
• Citizenship/Domicile: Some countries tax based on citizenship regardless of where you live (e.g., the U.S. for its citizens and green card holders). For a U.S. citizen operating a video production business while living in Medellin for six months and then Chiang Mai for six months, their U.S. tax obligations remain, primarily due to citizenship-based taxation. However, they might also trigger tax residency in Colombia or Thailand based on their physical presence. This is where Tax Treaties become invaluable. These bilateral agreements between countries aim to prevent double taxation by establishing rules for who has the primary taxing right over certain types of income. For creative professionals, understanding the "tie-breaker" rules in relevant tax treaties is crucial when determining residency in cases of dual residency claims. For example, if both the U.S. and Spain claim you as a tax resident, a U.S.-Spain tax treaty would provide a series of tests (permanent home, center of vital interests, habitual abode, nationality) to determine which country has the primary claim. Source of Income is another vital consideration. Where is your income generated for tax purposes? For a photographer commissioned by a German client to shoot in Italy, but who edits the photos in Portugal, the sourcing rules can be complex. Typically, income for services is sourced where the services are performed, but this isn't always straightforward in a digital context. Some jurisdictions might argue it's where the client is located, or even where the intellectual property is created. Staying informed on these sourcing rules is integral to correctly filing your taxes, especially when applying for foreign tax credits or exclusions. Practical steps for nomadic creatives: 1. Understand Your Home Country’s Rules: If you're a U.S. citizen, the Foreign Earned Income Exclusion (FEIE) and Foreign Tax Credit (FTC) are critical. The FEIE allows you to exclude a significant portion of your overseas earnings from U.S. tax, provided you meet specific residency tests (Physical Presence Test or Bona Fide Residence Test). For 2024, this exclusion is $126,500. Read more about US expat taxes.

2. Track Your Movements Meticulously: Keep an accurate log of your entry and exit dates for every country. Tools like travel tracking apps can be immensely helpful. This is vital evidence if you need to demonstrate non-residency or claim tax treaty benefits.

3. Research Destination Country Tax Laws: Before spending extended periods in a country, research its tax residency rules, income tax rates for non-residents/residents, and any specific requirements for freelancers or digital nomads. Some countries, like Portugal with its NHR regime or Georgia with its "small business" status, offer significant tax incentives for certain types of workers, including creatives. Our guide to digital nomad visas can provide more information on specific country opportunities.

4. Confirm Tax Treaties: Identify relevant tax treaties between your home country and any countries where you spend significant time or earn substantial income.

5. Professional Guidance is Non-Negotiable: Given the complexity, engaging a tax professional specializing in international taxation for digital nomads is often the best investment you can make. They can help with residency determination, treaty application, and compliance across multiple jurisdictions. We can help you find specialized tax accountants through our platform. The future will likely see more countries introduce specific digital nomad visas, which sometimes come with clear tax implications or temporary exemptions to attract remote talent. While these can simplify things, they also add another layer of rules to navigate. The onus remains on the individual creative to stay informed, track their global footprint, and plan proactively to comply with a patchwork of international tax regulations. Understanding these intricate rules is fundamental not only for tax compliance but also for peace of mind and the sustained success of your global photo, video, or audio production business. ## The Rise of Digital Nomad-Specific Tax Regimes and Incentives The digital nomad movement, once a niche lifestyle, has grown into a significant economic force, prompting many governments to actively compete for remote talent. Recognizing the potential for long-term economic benefits - from increased consumer spending to attracting skilled professionals - a growing number of countries are introducing digital nomad-specific tax regimes and incentives. These initiatives are designed to simplify the tax burden, offer reduced rates, or even provide temporary exemptions for creatives and other remote workers who choose to live within their borders. This trend is a pivotal development in the future of gig economy taxation. Countries like Portugal have been at the forefront with their Non-Habitual Resident (NHR) tax regime. While not exclusively for digital nomads, the NHR allows qualifying new residents (including those from the EU/EEA and those with digital nomad visas) to pay a flat 20% income tax rate on certain professional income derived from "high added value activities" (which often includes creative roles) for 10 years, along with exemptions on some foreign-sourced income. This has made Lisbon and Porto incredibly attractive hubs for remote creatives. However, it's essential to understand that such regimes have specific qualifying criteria and typically require registering as a tax resident in that country. Beyond Portugal, other nations are establishing their own structures: * Georgia: This country offers a "Small Business Status" with a 1% turnover tax for freelancers and entrepreneurs earning less than a certain threshold, making it very appealing for independent contractors, including those in photo, video, and audio production. The ease of setting up a business and the attractive tax rate have led to cities like Tbilisi becoming popular remote work destinations.

• Croatia: Introduced a digital nomad visa in 2021 that offers a temporary residency. While it doesn't offer a specific low tax rate, digital nomads are generally exempt from income tax in Croatia for their foreign-sourced earnings. This is a significant incentive, allowing creatives to work from stunning locations like Split or Dubrovnik without an additional Croatian tax burden on their international income.
• Malaysia (DE Rantau Programme): This initiative offers a digital nomad visa along with a special flat tax rate on certain income for eligible applicants, making cities like Kuala Lumpur a draw for digital creatives looking for a vibrant Asian hub.
• Estonia: While not a "tax break" in the traditional sense, Estonia's e-Residency program allows anyone in the world to establish an EU-based company and manage it remotely. This offers advantages for invoicing and business operations, though the tax liability generally remains with the e-resident's actual tax residence or the company's place of incorporation. These programs represent a calculated move by governments to attract a desirable demographic - individuals who earn income from outside the local economy but spend money locally, contributing to the service sector, hospitality, and real estate markets. For a freelance videographer, the choice of where to reside and operate can be heavily influenced by these tax benefits, potentially leading to significant savings that can be reinvested in equipment, training, or personal well-being. However, navigating these regimes requires careful planning: 1. Eligibility Criteria: Each program has specific requirements, such as minimum income thresholds, proof of remote work, and non-EU/EEA citizenship conditions. Ensure you meet all the criteria before making a move.

2. Residency Implications: Applying for these visas typically means becoming a tax resident of that country, which might affect your tax obligations in your home country due to potential "tie-breaker" rules in tax treaties.

3. Local vs. Foreign Income: Understand clearly which income sources are eligible for the tax benefits. Often, only foreign-sourced income is subject to reduced rates or exemptions. If you start working for local clients, those earnings might be taxed differently.

4. Duration of Benefits: Pay attention to how long the tax benefits last. Some are for a fixed term (e.g., 10 years for NHR), after which you'll transition to standard local tax rates.

5. Exit Strategies: Consider the implications if you decide to leave the country after benefiting from a regime. Are there any clawback provisions or exit taxes? The trend towards specialized digital nomad tax regimes is likely to continue and expand. As more countries recognize the economic potential, competition for remote talent will probably intensify, leading to even more attractive and tailored tax solutions. For digital nomads in photo, video, and audio production, staying updated on these global opportunities via platforms like ours (digital nomad visa tracker) will be crucial for making informed decisions about where to live, work, and optimize their tax situation. These incentives aren't just about reducing costs; they're about creating an environment where creative professionals can thrive globally and keep more of their hard-earned income. ## The Battle of the Bots: AI, Automation, and Tax Compliance The advent of Artificial Intelligence (AI) and automation is poised to revolutionize many aspects of the gig economy, and tax compliance is no exception. For independent photographers, videographers, and audio engineers, these technologies offer both significant opportunities to simplify complex processes and potential challenges in the form of enhanced tax authority capabilities. The future of taxation will undoubtedly feature a deeper integration of AI, acting as a double-edged sword for the self-employed creative. On one hand, AI and automation can be incredibly empowering tools for individual taxpayers: * Automated Bookkeeping and Expense Tracking: AI-powered accounting software can automatically categorize transactions from linked bank accounts and credit cards, making expense tracking effortless. For a videographer buying new camera lenses, software can instantly recognize and log it as a business expense. This reduces manual data entry, minimizes errors, and ensures that no eligible deduction is missed. Apps can even scan receipts and extract relevant information, a godsend for professionals with numerous small purchases across different currencies. Check out our recommendations for accounting software for freelancers.

• Predictive Tax Advice: As AI models become more sophisticated, they can analyze a creative's income patterns, expenses, and travel history to offer personalized, real-time tax advice. This could include recommending optimal tax structures based on projected earnings, identifying potential tax liabilities in new jurisdictions, or alerting you to upcoming payment deadlines.
• Simplified Tax Preparation: AI can assist in the preparation process by populating forms, checking for inconsistencies, and ensuring compliance with the latest regulations. For digital nomads working across borders, AI could integrate data from multiple payment platforms and currencies, translating it into the required format for a specific tax authority.
• Fraud Detection and Compliance Tools: While primarily used by tax agencies, these tools can also help individuals identify potential red flags in their own records before an audit, ensuring their financial affairs are in order. On the other hand, tax authorities are also rapidly adopting AI and automation, which means increased scrutiny and more efficient enforcement: * Enhanced Data Matching: Governments are increasingly linking data from various sources: bank accounts, payment platforms (like PayPal, Stripe, Wise), social media (to corroborate travel or business activity), and cross-border information sharing agreements (e.g., CRS, FATCA). AI algorithms can sift through massive datasets to identify discrepancies between reported income and actual financial flows. For a freelance photographer selling prints via an online marketplace, AI could easily flag income that isn't reported on their tax return.
• Automated Audit Triggers: AI can identify patterns indicative of underreporting or aggressive deductions. If a videographer's reported business expenses are significantly higher than industry averages for their income level, an AI system could flag their return for further review.
• Behavioral Economics and Compliance: AI can be used to analyze taxpayer behavior and predict non-compliance, enabling tax authorities to target educational campaigns or enforcement actions more effectively. The future will likely be a "battle of the bots," with personal AI assistants helping taxpayers comply, and government AI systems scrutinizing their compliance. For photo, video, and audio production professionals, this means: 1. Embrace Technology: Adopt modern accounting, invoicing, and expense tracking software. These tools will become indispensable for staying organized and providing accurate data.

2. Transparency is Key: With advanced data matching, hiding income or exaggerating deductions will become increasingly difficult. Full transparency in financial dealings will be the safest and most practical approach.

3. Understand Data Privacy: Be aware of how your financial data is shared between countries and with tax authorities, especially with the expansion of international agreements.

4. Continuous Learning: Stay abreast of how AI is impacting tax regulations and reporting requirements. The tax is, and technology is accelerating its evolution. Ultimately, AI won't replace human tax advisors entirely, especially for complex international scenarios or dispute resolution. However, it will undoubtedly transform the day-to-day management of taxes for the gig economy. For digital nomads in creative fields, harnessing AI's capabilities for personal financial management while being acutely aware of its use by tax authorities will be crucial for navigating the evolving tax successfully. This blend of technological savvy and diligent compliance will define the financially responsible creative of the future. ## Beyond Borders: The Growing Importance of Permanent Establishment (PE) Concepts For many independent contractors in photo, video, and audio production, the term "Permanent Establishment" (PE) might sound like arcane tax jargon, but its implications for international taxation are becoming increasingly significant. As the gig economy globalizes, understanding PE is absolutely crucial, especially for digital nomads and remote workers who operate across multiple jurisdictions. A Permanent Establishment essentially dictates whether a business (even a sole proprietorship) has a sufficient physical presence in a foreign country to trigger corporate tax obligations there. Traditionally, a PE was defined by having a fixed place of business, like an office, factory, or workshop. For a freelancer, this usually wasn't a concern unless they set up a dedicated studio in a foreign country. However, the digital economy has stretched these definitions, and tax authorities worldwide are re-evaluating what constitutes a PE in a world where business is conducted largely online and workers move freely. Consider a freelance videographer who consistently works on projects for a client in London. If this videographer frequently travels to London to meet the client, scout locations, or oversee local shoots, and these activities are regular and substantial, could their activities create a "service PE" for their business in the UK? What if an audio engineer performs all their mixing and mastering remotely from Bali, but the majority of their clients are in Australia, and they occasionally visit Australia for client meetings or to record specific elements? Key aspects of PE that affect creative professionals: 1. Fixed Place of Business PE: This is the most common form. If you consistently maintain an office, studio, or workshop in a foreign country from which your business is wholly or partly carried on, you likely have a PE. Merely using a co-working space occasionally might not trigger it, but renting a dedicated desk or private office long-term often would.

2. Project/Construction PE: This applies more to long-term projects. While less common for solo creatives, a very substantial and extended film production project in a foreign country could potentially create a PE if the duration threshold (often 6-12 months, per tax treaties) is exceeded.

3. Service PE (and Agency PE): This is where it gets particularly nuanced for the gig economy. Some countries and tax treaties allow for a PE to be created if an individual or company provides services in a territory for an extended period, even without a fixed physical office. Additionally, if you act as an "agent" for a foreign company and have the authority to conclude contracts on their behalf, you could create an Agency PE for that foreign company, and potentially for yourself, in the host country.

4. Digital PE (Emerging Concepts): With the OECD's BEPS (Base Erosion and Profit Shifting) initiatives and discussions around "Pillar One" and "Pillar Two," there's a global movement to re-evaluate how digital services are taxed, especially for large multinational corporations. While these are primarily aimed at tech giants, the underlying principles could eventually trickle down to how virtual presences or significant economic presence in a market trigger tax obligations for smaller digital businesses. For instance, is a substantial number of online sales or user interactions in a country sufficient to suggest a taxable presence, even without a physical footprint? While not directly impacting most individual freelancers yet, it's a trend to monitor. For a freelance videographer or audio producer, triggering a PE in a foreign country means that a portion of their business profits would become taxable in that country, requiring them to register, file tax returns, and pay taxes locally. This is separate from individual income tax (which is covered by tax residency rules). It adds a layer of corporate-style taxation to what might otherwise be treated as simple freelance income. Practical advice for avoiding or managing PE risks: * Limit Continuous Presence: Be mindful of the duration and continuity of your work in any single foreign country, especially if you foresee potential PE concerns. Frequent relocation or breaking up long stays can help.

• Avoid Establishing a Fixed Base: If you rent a studio or office space, understand the PE implications. Using temporary co-working spaces or working from client locations is generally safer, but consistency and duration matter.
• Clarity in Contracts: Ensure your contracts clearly define the scope of work, project duration, and your role as an independent service provider, not an agent acting on behalf of a client. Avoid language that gives you decision-making authority for the client in a foreign jurisdiction.
• Disperse Client Base: A diverse client base across multiple countries reduces the likelihood that any single client engagement would be substantial enough to create a PE in their jurisdiction.
• Professional Tax Advice: This is critical. A tax advisor specializing in international tax and PE concepts can evaluate your specific operations and offer tailored guidance. They can assess your risk based on where you work, where your clients are, and the nature of your services. Explore finding tax professionals on our platform. The future will likely involve more explicit guidelines and potentially simplified frameworks for determining PE for small businesses and independent contractors in the digital economy. However, until then, creative professionals must remain vigilant. Understanding the concept of Permanent Establishment is no longer an optional luxury but a fundamental component of international tax planning for the global creative. For those planning extended stays abroad, this knowledge will be as important as knowing where to find the best coffee shop in Bangkok. ## Deductible Expenses: Maximizing Your Write-Offs in a Mobile World One of the significant advantages of being an independent contractor or business owner in the gig economy, especially for creative professionals, is the ability to deduct legitimate business expenses. These deductions reduce your taxable income, ultimately lowering your tax bill. However, for digital nomads in photo, video, and audio production, the of deductible expenses is often more complex due to their mobile nature and the dual-purpose use of many items. Knowing what you can and cannot deduct, and maintaining meticulous records, is paramount. The core principle for deductibility is that an expense must be ordinary and necessary for your business. "Ordinary" means common and accepted in your industry. "Necessary" means helpful and appropriate for your business. It doesn't have to be indispensable. Common deductible expenses for photo, video, and audio creatives: 1. Equipment and Software: This is a major category. Cameras, Lenses, Lights: Your primary tools for photography and videography. Microphones, Audio Interfaces, Studio Monitors: Essential for audio production. Computers, Hard Drives, Monitors: General tech for editing and production. Software Subscriptions: Adobe Creative Cloud, DaVinci Resolve Studio, Pro Tools, Logic Pro, Capture One, etc. Accessories: Tripods, gimbals, drones, cables, batteries, filters, green screens. Depreciation: For larger equipment purchases, you may need to depreciate the asset over several years, rather than deducting the full cost in one year, depending on your tax jurisdiction. 2. Office Expenses (Home & Co-working): Home Office Deduction: If you use a portion of your home exclusively and regularly for business, you may be able to deduct a percentage of your rent/mortgage, utilities, internet, and homeowner’s/renter’s insurance. This can be complex for nomads who often move, but if you establish a consistent home base for several months, it might apply. Co-working Space Fees: Membership fees for co-working spaces in cities like Barcelona or Taipei are fully deductible business expenses. Office Supplies: Pens, paper, external hard drives, printing costs. 3. Travel Expenses (Business-Related): This is a huge area for digital nomads. Airfare, train tickets, bus fares: For travel directly related to a client project or business conference. Accommodation: Hotels, Airbnb, etc., while on a business trip. Car Rental/Public Transport: For getting around at a business destination. Per Diem/Meal Expenses: A percentage (often 50%) of meals and incidental expenses while traveling for business. Crucially, if a trip has both business and personal elements, you must clearly distinguish and allocate expenses. For example, if you fly to Kyoto for a week-long video shoot and then stay an additional week for tourism, only the costs directly related to the business week (and a portion of the flight if the primary purpose was business) are deductible. For more on this, consult our business travel guide. 4. Professional Development & Marketing: Courses and Workshops: Online courses, conferences, or workshops to improve your skills (e.g., advanced drone photography, sound design techniques). Website Hosting & Domain Names: Costs associated with your professional portfolio online. Advertising & Promotion: Social media ads, business cards, portfolio printing. Professional Memberships: Industry associations, stock photo/video sites. 5. Insurance: Business Liability Insurance: Essential for protecting your equipment and against client disputes. Health Insurance Premiums: In some countries (like the U.S. for self-employed individuals), these can be deductible. Equipment Insurance: Protecting your valuable gear while traveling. 6. Client-Related Costs: Subcontractor Fees: If you hire another freelancer (e.g., a drone pilot, an assistant editor, a sound designer) for a project. Licensing Fees: For stock music, footage, or images used in client projects. Props, Wardrobe, Set Design: If directly related to a shoot. Record Keeping is King:

For digital nomads, accurate record-keeping is not just good practice; it's a necessity.

• Digital Records: Keep scanned copies of all receipts. Use expense tracking apps that categorize them and store them in the cloud.
• Currency Conversion: Ensure you have records of the original currency and the converted amount for tax purposes.
• Activity Logs: If you use a vehicle or home space for both personal and business, keep logs to justify the business-use percentage.
• Proof of Business Purpose: For travel or dual-use items, be prepared to demonstrate the business purpose. Client contracts, emails, or project outlines can serve as evidence. The future will likely see greater integration between payment platforms, accounting software, and tax authorities, making it easier to track and report expenses, but also easier for authorities to scrutinize them. Therefore, a proactive and organized approach to expense tracking is the most reliable strategy for optimizing your tax position as a mobile creative in the gig economy. Maintaining meticulous records will save you headaches and potentially thousands in taxes annually. For deeper insights on managing your freelance operations, visit our freelancer resources. ## Payment Platforms and Tax Reporting: Navigating the 1099-K (and Global Equivalents) The proliferation of online payment platforms - such as PayPal, Stripe, Wise, and various marketplace payment systems (e.g., Upwork, Fiverr, Getty Images, Artgrid) - has revolutionized how creative professionals in photo, video, and audio production receive income. While these platforms offer unprecedented convenience and global reach, they also play an increasingly significant role in tax reporting, often directly to tax authorities. Understanding these reporting obligations, particularly the U.S. Form 1099-K and its international equivalents, is crucial for compliant freelance operation. In the United States, the Form 1099-K, "Payment Card and Third-Party Network Transactions," is issued by Payment Settlement Entities (PSEs) and third-party payment networks. For years, PSEs were required to issue a 1099-K to individuals if they processed more than 200 transactions and the gross amount exceeded $20,000. However, there has been a significant legislative change. The American Rescue Plan Act of 2021 lowered this threshold to $600 with no minimum transaction count. This means that almost any freelancer (including photographers, videographers, and audio engineers) who receives more than $600 from a single payment platform in a year, regardless of the number of transactions, will likely receive a 1099-K. What does this mean for a U.S. creative? 1. Increased Scrutiny: The IRS receives a copy of every 1099-K issued. If the amount reported on your 1099-K doesn't match the income you report on your Schedule C (for sole proprietors) or other business forms, it will raise a red flag and could trigger an audit.

2. Gross Receipts Reporting: The 1099-K reports gross receipts. This means the total amount processed, before any fees, returns, or other adjustments. It's imperative that your own bookkeeping aligns with these gross figures, and then you deduct your expenses.

3. Payment Platforms as Reporting Agencies: PayPal, Stripe, and others are now effectively extensions of the IRS (and other global tax authorities) for tracking income. This applies to payments for services, goods, and even some personal transactions if significant. This change was initially delayed for some years but is now set to roll out, or already has, depending on the specific payment platform and jurisdiction. Beyond the U.S.: Global Equivalents and Trends: Many countries are moving in a similar direction, requiring digital platforms to report income earned by their users. * EU (DAC7 Directive): The EU's Directive on Administrative Cooperation 7 (DAC7), effective from January 2023, requires digital platforms (including those for services, goods, and rentals) to collect and report information on sellers to their local tax authorities. This information is then automatically exchanged between EU member states. For a freelance videographer based in Amsterdam but receiving payments from clients across the EU via a platform, this means their income will be systematically reported.

• UK: While no direct 1099-K equivalent exists, HMRC is also increasing its data-gathering capabilities from online platforms and pushing for greater transparency among gig economy workers.
• Australia, Canada, etc.: Each country has its own reporting obligations for financial institutions and payment processors, and the trend is towards greater data sharing to combat the "unreported economy." Practical Implications for Photo, Video & Audio Professionals: 1. Separate Business Accounts: Use dedicated bank accounts and payment platform accounts solely for business transactions. Mixing personal and business finances makes accurate reporting and reconciliation almost impossible.

2. Precise Bookkeeping: Your accounting records must be. Reconcile all income from payment platforms against your invoices and bank statements. Be prepared to explain any discrepancies. This helps ensure that the gross amounts reported on 1099-K forms are correctly accounted for in your Schedule C deductions for payment processing fees and other adjustments.

3. Track All Income: Don't just rely on 1099-Ks. You might receive income directly via bank transfers, checks, or cash that isn't reported on a 1099-K. All income, regardless of its source or reporting form, must be reported to the tax authorities.

4. Understand Personal vs. Business Transactions: Be aware that some payment platforms might categorize all incoming funds as business transactions, even if they were for a personal gift or reimbursement. If you receive personal payments via a platform, be ready to