Hello and good afternoon, JH0412!
You asked, where do I report miscellaneous income from consulting work that was less than $600 and for which I was not given a tax form for? Do I combine it with my 1099-NEC? Create an additional 1099-MISC category?
Since you earned less than $600 and did not receive a tax form, you are still required to report the income on your tax return and can report the income on a Schedule C. If the income you earned is for the same kind of work or service as the work you received te 1099 NEC for, than you can report it as one business activity on one Schedule C and will report it in the income section of the form. If the businesses operate doing different lines of work, you will need to file a separate Schedule C for each.
Please check out this link for additional information:
How to Report Self Employment Income for Multiple Side Gigs
Hopefully that helps, but please feel free to reach backout with any additional questions or concerns you might have!
Have an amazing rest of your day!
Terri Lynn, EA
*Please say "Thanks," by clicking the thumbs up icon at the bottom of the post.
**Select the post that answers your question by clicking on "Mark as Best Answer.”
