It depends on how you set up your online job with your employer. If you are working a full-time role, you are more likely to be hired as an employee. When you are an employee, you receive a W-2 at the end of the year for tax purposes. Your W-2 reflects your gross earnings, net earnings, and taxes paid. The other alternative is to set yourself up as an independent contractor. In this role, you would receive an IRS Form 1099 at the end of the year from your customer, so long as your earnings exceed $600. If you are an independent contractor, the paying client does not withhold any taxes. If you bill a client $100 for an article, the client should pay the full $100.