Regardless of where you are located, it is your responsibility to report your earnings from Outschool appropriately based on your local and national laws.
All our payments to teachers are handled through Paypal. You can obtain a record of your payments by requesting a report from Paypal. You should search for 'Payments received' for the current year. If you sent money back to Outschool, then you should take account of that as well.
For teachers in the US
Outschool will not provide you with a 1099 or report your earnings to the IRS. If you earned over $20,000 in a year, then Paypal will provide you with a 1099 and report your earnings to the IRS.