If you're an independent contractor, the IRS considers you as having your own business. You would enter your income and expenses on your Schedule C (Form 1040), Profit or Loss From Business. You can use the expense categories listed on Schedule C and for those expenses that aren't listed, enter them as Other expenses.
To enter your income and expenses, see Where do I enter my self-employment business expenses, like home office, vehicle mileage, and suppli...
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