Ok .. not having an account or payroll company is no excuse for doing the payroll improperly ... either you are an employee per the IRS regulations OR you are self employed filing a Sch C to report the income and pay SE taxes (FICA) since this "employer" is not paying anything. https://www.irs.gov/taxtopics/tc762
How do I report income from self-employment?
If you received a 1099-MISC for your self-employed income
Type 1099-misc in the Search box and then select the Jump to link. This will take you directly to the section where you can enter your 1099-MISC. You’ll also be able to enter any cash, personal checks, credit card payments, or cryptocurrency (Form 1099-K) related to your self-employment.
If your self-employment income was only from cash, personal checks, credit card payments, or cryptocurrency
Type Schedule C in the Search box and then select the Jump to link. This will take you to where you can enter any cash, personal checks, credit card payments, or cryptocurrency (Form 1099-K) related to your self-employment. You may first be asked some general questions about your business. After you answer them, you’ll be taken to the Let's get income for (your line of work) screen where you can enter this income as Additional Income.
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