tax from fiverr and paypal both?

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My friend lived in Japan and worked on Fiverr for 10 years. She became an American citizen 2 years ago but hasn't updated her Fiverr profile (she hasn't added her Social Security number yet). Now, with the tax rule change, we need to report PayPal income if it exceeds $600. Is it safe to only report the PayPal income, or should she also report her Fiverr income to avoid trouble later? The Fiverr system still shows that she lives in Japan.