First,I want to clarify that if you had income besides the artist commissions for the year, and you have to file a tax return, you would have to include your commissions even if they are less than $400.
That $400 figure is the amount at which you start paying self-employment taxes, not income taxes. You have to report all your income, even if it's less than $400.
To prepare your return, you'll file a Form 1040 with a Schedule C, Profit or Loss from Business. Currently, TurboTax Self-Employed is the online version that handles this type of income and expense. Any CD/Download
Product can also handle your situation.
You will enter your income and your expenses, and the net profit (or loss) will be transferred to your 1040.
If you have specific questions about tax issues, you should post another question in the forum.
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