If you receive a Form 1099-MISC Miscellaneous Income with an amount in Box 14 for nonemployee compensation, the IRS position is that you have your own small business.
Your "business" is whatever you do to earn the income that is reported to you on the Form 1099-MISC, Box 14. When you complete the Schedule C (Form 1040) Profit or Loss From Business section of the Federal Q&A, proceed as though you have your own business for tax purposes.
Note. You may not consider the work you did as part of having your own "business," but the IRS does if your income from that work is reported to you on Form 1099-MISC. If you don't have a different business name and address, just leave the name and address fields blank. Your own name and address will be used by default. Do not enter the business information for the person or company who paid you and issued the Form 1099-MISC. For tax purposes in this case, you are the business. The payer's information would only be entered on the screen titled 1099-MISC: Enter the payer's information, as the entity (payer) that issued you the Form 1099-MISC.
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