It's been awhile since I took a tax class, but I believe you are "supposed" to claim ANY income on your taxes. You only receive 1099 forms for certain thresholds, but those are only for higher dollar tax record keeping. Technically if you made $50 operating a neighborhood lemonade stand, it is considered "income" and should be reported.

I think your accountant is just telling you that you "should" report that as income, knowing full well that NOBODY actually does.