You do not have to create a legal entity to file a Schedule C. You can use your Social Security Number. Also, you do not have to get a 1099 to report income. For a business you can simply enter your gross revenue.
However, if you file a Schedule C you will have to be able to prove that you had a "Profit Motive".
If a taxpayer receives income for an activity that they don’t carry out to make a profit, the expenses they pay for the activity are miscellaneous itemized deductions and can no longer be deducted. The taxpayer must still report the income they receive on Schedule 1, Form 1040, line 21.
"If your business claims a net loss for too many years, or fails to meet other requirements, the IRS may classify it as a hobby, which would prevent you from claiming a loss related to the business. If the IRS classifies your business as a hobby, you'll have to prove that you had a valid profit motive if you want to claim those deductions." When the IRS Classifies Your Business as a Hobby
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
