Generally, you will receive a form 1099-NEC if you made more than $600 from the same client in the tax year.
However if you made less or you did not receive a form 1099-NEC, you are required to report all income, however small. Self-employment income of less than $400 is not subject to self-employment tax.
You report the income you received in cash, checks or bank transfers or without a 1099-NEC as self-employed income under Other self-employed income.
- In business income, just under Type of Income, click on Add Income for this work
- On the next page, click on the radio button next to Other Self-employed Income
- Click Continue to enter your income received in cash, checks or bank transfers or without a form 1099-NEC.
If you have expenses related to this business, you can deduct them.
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