Yes, if you earned more than $400 net income (income less expenses) working as a self-employed individual (or independent contractor), you must file a Schedule C, business income and expenses with your personal return and pay self-employment tax of 15.3%.
If you otherwise earned enough to file a return, you must report your self-employment income, no matter how small.
To enter business income and expenses:
· Type in schedule c in the search box, top right of your screen, click the magnifying glass
· Click on the first category Jump to schedule c link
Follow the prompts and online instructions