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If I earned money through walking, but never withdrew anything (kept it in there to use for my pet), do I need to claim it as income?

I only did a few walks last year totaling under $100 so I just left it in there for when I needed walks for my dog, so there were no withdraws.

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Please see the answers to this question:

Withdrawal has nothing to do with anything. You were paid by Rover and the income is , therefore, earned.

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