foreign income with no 1099s

[DLWoodrum]

I have a small income ($2,808) from tutoring of Chinese students in English over the internet.  My income is paid to me by “Qkids” Funbulous Technology Co, Limited of Wanchai, Hongkong.  They do not provide any formal IRS 1099s or supporting documents.  I only have pay stubs to document the income.   No withholdings were taken.

What IRS schedules and forms should I use to report the income? 

Would this qualify for the Section 199A business income deduction?

[pk]

@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?

[DLWoodrum]

Thanks PK,

You are correct that not only am I a US citizen, but I am based in California.  I do have other sources of tutoring income that are based here in the USA and this company sent me a 1099-NEC that covers most of my tutoring income so I'm a little wary of calling the income from China a hobby.  I'm just trying to find the correct tax forms.  I see now that Schedule C Part I Line 1a should do the trick!  Thanks again!

[pk]

@DLWoodrum , as I said if this is an income stream that is NOT incidental, then you need to enter / report this as  Schedule-C  ( self-Employment ) income.  And since the work is being performed in the US , it is US sourced income ---- it is  immaterial whom or where the payment is made.  If the monies came from  say Shanghai and got deposited in your bank account in Singapore, it is still US sourced income for you.

  Sorry for the confusion.

Is there more I can do for you?

[DLWoodrum]

Thanks PK, that's all for now.

dw