Blogging/Websites

You should probably fill one in anyway, since it's income and the 1099 is a legal requirement. I doubt a few cents is going to affect your income in any significant way.

You could use this even though this is normally used by people who are contractors and they aren't employees with other companies. So if you have a job besides this website then you could do a 1040ez or just a 1040 and then in the place where it says other income you could then report the income made from your website/blog. You could also if you pay the money to register as a Business you could do a filing as a Business this would increase your tax burden a little bit if you register for something like a Inc or LLC. But if you register as sole proprietor then just use the 1040ez or 1040 to fill out how much you earned. As long as your business has your true legal name in it then you do not have to register the name with the city but your may have to register your business areas and cities are different about it especially when it is all online. The law hasn't caught up with Internet Based Businesses to much in this respect. So I would say the 1040 would be your best bet only if you have another source of income. Here is a list of all the IRS Tax Forms. http://en.wikipedia.org/wiki/IRS_tax_forms