Income earned through affiliate commissions is taxable. We are required to report to the IRS earnings exceeding $600 in a calendar tax year. You can report your affiliate marketing income on Schedule C of Form 1040 on your taxes. You will receive a link to complete form W-9 on our partner site after your application is accepted. Exam Breeze will provide a 1099-NEC form by January 31 of the following tax year for qualifying affiliates.