In theory, the only people who should be worried about the rule change are those who weren't reporting all their business income in the first place. In other words, "those who are tax evaders, who violated the self-reporting rules and utilized the old thresholds to avoid paying taxes," said Scott Talbott, spokesman for the Electronic Transaction Association.But in reality, tax experts say, the threshold change could mean some administrative hassles for many tax filers who use payment apps, whether or not they're engaged in business transactions."These third-party settlement entities may not know for sure if they are dealing with a business or an individual or if they are dealing with a payment for goods or services, or a non-taxable transaction. It is going to be up to the taxpayer, if they receive a 0000 in any form for a nontaxable event, such as splitting rent among roommates, splitting a dinner bill, or even selling something on eBay for less than you paid for it, to explain to the IRS that the 0000 was received for a non-taxable transaction," said Mark Luscombe, principal analyst for tax publisher Wolters Kluwer Tax & Accounting.Also, Luscombe noted, there's a fair chance your business transactions may be reported in duplicate  -  for instance, if you're a freelancer or independent contractor, you might get a 0000-K from your payment app provider, as well as a 0000-NEC or 0000-MISC from your client for the same transaction."Again, the taxpayer will have to explain to the IRS that the two 0000s are for the same transaction," he said.