Coleen3
Intuit Alumni

Business & farm

If your income is entered in Box 7 of Form 1099-Misc, you must enter your income on Schedule C. You are not treated as an employee if you do not receive a W-2. While it may not seem like you own your own business, that is how the IRS treats this income.

Box 7. Shows nonemployee compensation. If you are in the trade or business of catching fish, box 7 may show cash you received for the sale of fish. If the amount in this box is SE income, report it on Schedule C or F (Form 1040), and complete Schedule SE (Form 1040). You received this form instead of Form W-2 because the payer did not consider you an employee and did not withhold income tax or social security and Medicare tax

https://www.irs.gov/pub/irs-pdf/f1099msc.pdf