Your age doesn't exempt you from paying taxes. Looks like you're in the UK so I'm not sure what the equivalent of our social security number is over there, but as long as you receive income and have a social security number here in the US, you have to pay taxes. I got my first job when I was 14 and you better believe my employer withheld taxes from my checks. At the end of the year my parents had to have their accountant do a tax return for me. That being said, yes Google reports income over $600 to the IRS and you'd better report the same amount of income to the IRS as Google does or you'll trigger an audit. Matter of fact, I forgot to include 1 check in my earnings last year which triggered a nice letter from the IRS stating that there was a "discrepancy" in my filing and how do I want to handle it. I just checked the box that said they were correct and send them a check for the amount of tax I owed on that amount. If I remember right, the discrepancy was somewhere in the neighborhood of $350.00 - so don't think you can evade the IRS just because the dollar amount seems too small. They'll find you.