It sounds as if he is self-employed even though he is not receiving a Form 1099-MISC reporting his income. He will file his income and expenses on Schedule C because he is his own company providing his services to those he works for.
Use your own records to determine his total income for the year and enter it as 'cash' income when you are working on the Schedule C.
See the TurboTax articles below for more guidance:
Am I considered self-employed?
How do I report income from self-employment?
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