You still are obligated to record the income. If you don't have a 1099-K, you can just use your own record of deposits from your "books" or from your bank account statements. Once you've determined the total for the year, enter your income and expenses in Turbo Tax onto your Schedule C (assuming that you're filing as a Sole Proprietor). However, in your particular case...in order to enter your business income and expenses, you will have to upgrade to the Turbo Tax Self-Employed version (or Turbo Tax Home & Business). Once you upgrade from Turbo Tax Deluxe, to enter the income and expenses of your business, follow these steps in Turbo Tax (here I am assuming that he files as sole proprietor on a Schedule C)...