If your earnings are reported on a 1099-MISC, you are being paid as an independent contractor - which means you are self employed and you have to report your income (and any related expenses) on Schedule C - as a business. The IRS classifies workers as either independent contractors or
employees. Tax responsibilities are different based on how the worker is
treated; an employee requires employment tax withholding and matching
by the business on wages paid to them while payments made to an
independent contractor do not.
For more information see Publication 1779,