Yes, you have to file taxes on the money you earn on 1v1Me.
The process will be different depending on the platform you use for transactions on 1v1Me:
If you use PayPal or Venmo they will send you a 1099 form at the end of the year.
If you use Cash App or direct deposit withdrawal Dots will prompt you to fill out a Tax Compliance Form and then send you the 1099.
Taxes will need to be paid on your earnings over $600. This is done by reporting your 1099 at the end of the year on your taxes.