Deductions & credits

Thanks PK,

You are correct that not only am I a US citizen, but I am based in California.  I do have other sources of tutoring income that are based here in the USA and this company sent me a 1099-NEC that covers most of my tutoring income so I'm a little wary of calling the income from China a hobby.  I'm just trying to find the correct tax forms.  I see now that Schedule C Part I Line 1a should do the trick!  Thanks again!