You will report this $6,000 as revenue on Schedule C, included with your income tax return. On Schedule C you will also report any expenses associated with this revenue. The net amount will be included on line 12 of your Form 1040.
That $6,000 will also flow over to Schedule SE where self employment taxes (Social Security and Medicare) will be assessed. One half of the SE taxes will show up as a deduction on line 27 of your Form 1040. The entire amount of the SE taxes will show up on line 57 of your Form 1040 and will be included in your total tax for the year, line 63, either increasing taxes owed at filing or reducing your refund. That constitutes all the "reporting" needed. Of course, depending on your other income and any withholding of taxes on this income, you may need to make quarterly estimated tax payments.
California does not automatically assess SDI on self employment income. It's elective.
Tom Young
