Yes, because you still need to pay income tax over money you earn, whether an employer paid you or you are independently doing business transactions (i.e. you a

Yes, because you still need to pay income tax over money you earn, whether an employer paid you or you are independently doing business transactions (i.e. you are self-employed). The page you linked even says "It is important that your business books and records reflect your business income, including any amounts that may be reported on Form 1099-K." Another way to think about it: If Apple were your employer, you'd have to fill out a timesheet and they'd have to pay you at least minimum wage. That's not the case; if your app sells 0 copies, Apple will pay you exactly nothing, regardless of how many hours you spent making the app.