https://www.irs.gov/faqs/small-business-self-empl[product key removed]ess/form-1099-misc-independent...
"Generally, if you're an independent contractor you're considered self-employed and should report your income (nonemployee compensation) on Schedule C (Form 1040 or 1040-SR), Profit or Loss From Business (Sole Proprietorship). Most self-employed individuals will need to pay self-employment tax (comprised of social security and Medicare taxes) if their income (net earnings from self-employment) is $400 or more. Use Schedule SE (Form 1040 or 1040-SR), Self-Employment Tax to figure the tax due."
and: https://ttlc.intuit.com/community/business-taxes/discussion/if-i-got-a-1099-do-i-have-to-file-schedu...
"It depends on which Box of the 1099-MISC the income is reported. If you have "Non-employee compensation" (Box 7 of a 1099-MISC), according to the IRS it is considered income from self-employment. You are considered to have a self-employed "business" and you are the "owner". TurboTax will help you report it as Business Income on a Schedule C or C-EZ. "
