Yes, if you earned more than $400 net income (income less expenses)
working as a self-employed individual (or independent contractor), you must
file a Schedule C, business income and expenses with your personal return and pay self-employment tax of 15.3%.
If
you otherwise earned enough to file a return, you must report your
self-employment income, no matter how small.
Simply
follow these steps to enter your income from self-employment.
