I do some contract work and income was reported via 1099 until 2021. 
It changed to a honor system relying on my records, no 1099 was issued to me. I presume the IRS still gets info as paypal still wants an taxid number

Jon AB9AH

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From: "Gordon Smith"
To: "CL in NC", "Milsurplus"
Cc:
Sent: Wednesday June 8 2022 1:08:39PM
Subject: Re: [Milsurplus] Selling stuff & fests

I can independently verify this. My wife had a bunch of internal game
credits and you can actually exchange these credits for real money.
The amount was over the $600 limit and I was contacted by the company
transferring the credit to get information so that they could send me
a 1099 form.

73, Gordon KJ6IKT