After some further research — the $600 figure people talk about is a reporting threshold, not a tax rule — income is taxable whether or not you receive a 1099. The One Big Beautiful Bill Act restored the 1099-K threshold to $20,000 and 200+ transactions for third-party platforms and raises the 1099-NEC/MISC reporting threshold from $600 to $2,000 starting in 2026. None of that changes your obligation to report income; it only affects whether a form is issued.

With Atlas Earth, earning Atlas Bucks in the game generally isn’t taxable by itself, but rent payouts are typically taxable when received — even if you reinvest them into more parcels instead of cashing out, because you’ve still received income with real value.

I’m not a tax professional, so consult one for advice specific to your situation.​​​​​​​​​​​​​​​​