All income is to be reported unless there is a specific code section that provides that it is not taxable.
You need to report this regardless of whether you received a form 1099. So you just report it as if you had received the form 1099.
You will report this on schedule C along with any other income and expenses you may have attributable to this business.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
