Yes, you are an employer, you are considered self-employed, literally you employ yourself. According to IRS Publication 334, if you carry on an activity to make a profit, then you have a business. Performing a service such as negotiating contracts is a business.
You were paid as an independent contractor indicating you are self-employed and that has been reported to you and the IRS on a form 1099-NEC. You do not have to have an Employer Identification Number if you are the only employee. You can leave that box blank in TurboTax.
You will report that income and should deduct any ordinary and necessary expenses for that work in the “Wages and Income” tab under the “Self-employment” topic. This will generate a schedule C as part of your tax return.
For guidance on business expenses you should refer to IRS Publication 535.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
