From the New York Times:
At 22, Sarah Patterson has already spent several years in the working world, but she has yet to report her income to the government. For one thing, Ms. Patterson, of Manhattan, works in a cash business, with no withholding tax. But she is also worried about how to list her profession on a 1040 form — she is a foot fetish model. "What I do is not commonly considered work," explained Ms. Patterson, who said she earns more than $100 an hour for letting men ogle or stroke her shapely feet. "When they ask for your occupation, I can't imagine there would be a little box to check describing my job." She can take home up to $400 for working a foot-fetish party where clients take turns enjoying her feet, she said. Private sessions can be even more lucrative.
Via the TaxProf
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