It depends. Did you have a profit motive when you were doing those deliveries? If so, it is self-employment income that goes on Schedule C.
The Internal Revenue Service allows you to take a tax deduction for legitimate losses incurred in the operation of your business. However, if your business claims a net loss for too many years, or fails to meet other requirements, the IRS may classify it as a hobby, which would prevent you from claiming a loss related to the business. If the IRS classifies your business as a hobby, you'll have to prove that you had a valid profit motive if you want to claim those deductions.
The key to determining if you’re self-employed is to assess whether you're in business for yourself or are the owner of your own business.
This includes any part-time businesses or private “side jobs” where you’re performing services in addition to a regular job or business.
You are also self-employed if you’re an individual who:
- is the sole proprietor of an unincorporated business
- works as an independent contractor, consultant or freelancer
- is a member of a business partnership
- owns or is part of a limited liability company (LLC)
- earns income through investments
- earns income through rental property
You may not think of yourself as running a business, but you’re considered self-employed if you engage in business-like activities.
Business activities include any activity where you:
- intend to make a profit (even if you operate at a loss)
- have regular transactions or production of income
- make ongoing efforts to sustain, grow, or further the interests of your business @Theyumenoinu
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