Thanks for the replies everyone. So what I did was I paid for the premium for 1 year and then cancelled it and the Lindens I received were from the 300L weekly stipend. I didn't spend all of them so I decided to sell them and export the money back to my PayPal. Am I required to report this as miscellaneous income since my intent wasn't to make a profit and I'm not doing this continuously? I'm also not self-employed or selling anything. If I am required to report it, do I report it on the 1099-MISC, the W-2, or the 1040 form? Also, y'all said Linden Labs would send me a copy of the 1099-MISC if I trigger the required amount, I didn't receive anything expect a message saying the transaction was successful. Does that mean I don't have to report this income?