You do have a business for it. Most people are surprised when they get their first 1099Misc or 1099NEC. The IRS considers it to be self employment business income. Independent contractor is the same as self employed, sole proprietor, freelance, etc. You are self employed and have to fill out schedule C for business income. You don't have to have an official business set up. You and the business are one and the same. YOU are the business.
