DIBS Gig Worker Compliance Manual — earnings thresholds, IC risk, and registration requirements for every state + DC.
Internal reference only · Not legal advice · Version 1.0 May 2026
9
No State Tax
5
High IC Risk
9
Medium IC Risk
6
Earnings Threshold
🇺🇸 Federal Baseline — Applies in All 50 States + DC
📋 Schedule C required at $400+ net💸 SE Tax: 15.3% on net profit📨 DIBS issues 1099-NEC at $2,000+/year🗓 Quarterly estimated payments required🔞 Minimum provider age: 18 — all states🚫 No contractor work in any state at launch
Important: This reference is for internal DIBS operational use only. It is not legal advice. State rules change frequently. Attorney review is required before launch in each state. All thresholds must be verified with current official sources before provider onboarding in any market.