Thanks Carl for your reply.
My apologies. Obviously I didn't choose my wording very well, but let me know if this clarification changes your suggestions.
My son already files a SCH-C for his primary business as a performing artist, and it's filed as a physical part of his "personal" 1040 tax return. What I was trying to say is that if I created a second SCH-C for the Favor driving there would be overlapping expenses between the two businesses, and since the amount is so small it seems like a bigger headache to deal with than it's worth. Correct me if I'm wrong, but filing a SCH C-EZ doesn't seem possible according to the criteria you provided since this wouldn't be the only business he operated.
I mistakenly asked about including this as Hobby Income. I meant to ask if it can be entered as "Other Earned Income" in the "Miscellaneous Income" section, and if not, why? I did try to find some IRS guidance with this but too much of it seemed subjective. Just to be clear, I am reporting this income one way or another and I'm not trying to hide the income or avoid the taxes. If anything, I'm just trying to report it with the least amount of effort and without raising the risk of an audit.
Regarding the fines and penalties you mentioned, would they apply even if all the income is reported but it's just in the wrong place? That would seem a bit harsh considering the tax code isn't the easiest subject to master.
Thanks again for your help.
