This is for your information only-I am not a tax professional. I do realize there is an underground economy, I just want you all to play safe out there. In otherwords, think before you speak about private arrangements. Here you will find Tax Topic 420 that explains how to count your bartering arrangement as income: http://www.irs.gov/taxtopics/tc420.html Publication 525 also explains instances of bartering and how to pay taxes on it as income. An excerpt from the IRS website: "Bartering occurs when you exchange goods or services without exchanging money. An example of bartering is a plumber doing repair work for a dentist in exchange for dental services. The fair market value of goods and services exchanged must be included in the income of both parties. Income from bartering is taxable in the year in which you receive the goods or services. Generally, you report this income on Schedule C, Profit or Loss from Business Form 1040. If you failed to report bartering income on returns you have already filed, you should correct this by filing an amended return, Form 1040X (PDF), for each year involved. For information on amended returns, refer to Topic 308."