Self-employment income:
- includes money you earn as a contractor, consultant, freelancer, or other independent worker.
- Is reported on 1099-MISC (Box 7), 1099-K (Box 1a), or as cash, check or credit card sales transactions.
- Requires you to complete Schedule C
- You can deduct expense related to the income.
- Requires you to pay self-employment tax.
- Sign In - Continue your/take me to my return
- Go to Federal Taxes (or Business, if shown), then Income & Expenses
- Edit/Add/Update Self-Employment/Schedule C Income/Expenses
- On the page titled Here's the business info we have so far, Add/Edit income items
- Next page is titled Your .... Business. You can enter income under business income and you can enter taxes paid under Other Common Business Expenses - Tax and License Expenses
https://www.irs.gov/publications/p535/ch05.html
