Taxation and Street Performers in New York

I spent some time exploring the tax implications for street performers in New York today. It's fascinating how even buskers like the famous Naked Cowboy must report their tip income to the IRS, even when they don't have traditional receipts. I learned that these independent performers typically report their earnings on Schedule C, which is the same form used by sole proprietors. What surprised me most was the challenge of honestly reporting income when there are no verifiable records - how do you prove you made $500 in tips versus $200 when all you have is a cash-filled guitar case? The article I read mentioned an important distinction between tax obligations and something else (though the text cut off before explaining). While the source was generally informative, I noticed it was from 2026 and mentioned AI's role in helping small businesses, which made me wonder how technology might be changing record-keeping for street performers. For now, I don't have specific follow-up questions, but I'm curious about how other cash-based industries handle similar reporting challenges.