He can claim his self-employed income without a 1099-MISC.
- Log into your account and click Take Me To My Return (you must click this before searching if you are not already in your account)
- Click the search box at the top right of your screen (magnifying glass icon)
- Search for “Schedule C" in the search box
- Click the "jump to schedule c" ink in the search results.
- Follow the first set onscreen instructions - you might have to set up a Business profile if you already haven’t
- You will arrive at the Your Business summary page where you will see the various income and expenses categories.
To enter business income not on a 1099-MISC, follow the above instructions, then:
- Click Start/Update next to Business Income
- Click State/Update next to General Income
- The next page should be Tell us about additional income - you can enter income not designated on a 1099-MISC here (such as cash and checks)
- After you enter the income, you can follow up with the next group of questions about deductions from income