An independent contractor or self-employed individual should report income on Schedule C (Form 1040) Profit or Loss From Business. You may need to file other schedules and forms, including Schedule SE (Form 1040) 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 Miscellaneous Income. See 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 page 5 of Form 1099-MISC for more information.
To enter or edit information reported to you on Form 1099-MISC, Box 14:
If you are not sure whether you are an independent contractor or an employee, see Employee or Independent Contractor.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.