Does Square report these earnings to the IRS or do we report them?

[Seamac12]

Does Square report these earnings to the IRS or do I have to do that?

[VanKalkerFarms]

Square will file a 1099-K if you meet both of these requirements.

1. More than $20,000 in gross sales from goods or services in the calendar year
2. AND more than 200 transactions in the calendar year

If you don't meet those requirements then it is up to you to report it on your taxes.