An independent contractor or self-employed individual should report income on Schedule C Profit or Loss From Business. You may need to file other schedules and forms, including Schedule SE for self-employment tax on income from a trade or business. You must report all income, even if you did not receive a Form 1099-MISC. See the IRS Instructions for Schedule C for more information.
To enter or edit Schedule C information:
If you received a Form 1099-MISC instead of a W-2, the payer of your income did not consider you an employee and did not withhold income tax or social security and Medicare tax. You are treated as an independent contractor for tax purposes, and this income is considered self-employment income. See the IRS 1099-MISC FAQ and the recipient instructions on IRS Form 1099-MISC for more information.
To enter or edit information reported to you on Form 1099-MISC, Box 7:
If you are not sure whether you are an independent contractor or an employee, see Employee or Independent Contractor.