I am retired military,draw retirement,disability,social security,a little W-2 work&1099-Misc work supervising/consulting. Do not own a "Business"...how do I file?

[csabobevans]

I do not own a "Business" have a "Business License" or a "Business Checking Account".  Just do W-2 and 1099-Misc work when people call.  In my 1099-Misc total amount includes hourly pay, per diem, meals & incidentals.  What amount do I taxes on?  Do I pay any tax on per diem and M/IE if I don't spent it all?

[TomD8]

Income reported in Box 7 of a 1099-MISC, "Non-employee compensation", is considered self-employment income by the IRS, and is reported on Schedule C of your tax return.  You may deduct your allowable business expenses on Schedule C.  You may only deduct actual expenses paid.

The IRS considers you a self-employed "business" in this situation.  You can use your own name & address as the "business" name and address on Schedule C, unless you do your self-employment work under another name (such as "Jack's Handyman Services.")