Usertesting / tax forms

From what I see, usertesting.com doesn't send out tax forms, as they make their payments through Paypal and shift the responsibility onto Paypal. Paypal states they only send tax forms to those that receive over $20k and 200+ transactions (need to qualify with both).

So what I see is if less than $20k from all online surveys, Paypal isn't sending tax form and usertesting is not as well. Is this accurate?