This is something you decide. You will file this income on a Schedule C as self-employment.
You do not have to carry on regular full-time business activities to be considered self-employed. They will issue you a 1095-NEC next year. This is non-employee compensation. You were contracted to do a job, not employed to do a job. You will need to file a Schedule C for Business Income and Expenses and pay Self-Employment tax on this income. When you are reporting this income, you will select that you use the cash method of accounting.
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