@DLWoodrum , assuming that your tax home is US, you are a US person ( citizen/GreenCard/Resident for Tax Purposes) and you earned this while in the USA :
1. First, because the work was actually pe...
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@DLWoodrum , assuming that your tax home is US, you are a US person ( citizen/GreenCard/Resident for Tax Purposes) and you earned this while in the USA :
1. First, because the work was actually performed physically while on US soil, this is US sourced income and not foreign sourced
2. If this is a regular work and you plan to continue this income stream, then this income should be reported on Schedule-C as sole proprietor / self-employed income. Thus you can deduct ( from the gross income ) expenses associated / necessitated and allowable . The net income ( approx. 92% of it ) would attract SECA ( Self-Employment tax -- equivalent of FICA but at the full 15.3% because there is no employer to share with ). IRC section 199A is generally applicable here -- there are of course "ands", "ifs" and "buts" to this.
3. If this is only one-of, then you may be able to call it "hobby / other" income and not be subject to SE taxes -- but all depends on your "intent".
See these --- Publication 334 (2024), Tax Guide for Small Business | Internal Revenue Service
Publication 583 (12/2024), Starting a Business and Keeping Records | Internal Revenue Service
Qualified business income deduction | Internal Revenue Service
Is there more I can do for you?