This is a client, so you would report wages as if they had given you a 1099. Wages may not trigger a 1099 if they are under $600 (or current threshold), however, you are still responsible for reporting all income whether a 1099 was received or not. If this is income you earned as an independent contractor, you would report it on Schedule C.
You do not need to provide a copy of the 1099 to the IRS. In your state, it may be required, however, you can leave it out since one was never issued. You should never create one for yourself as the contractor. That is the Payer's responsibility. As long as the income reported on your taxes is equal to or greater than what was reported for you by Payers, you should be in good shape for both your IRS and State taxes. If you are ever audited, you will need to show that all income was reported, no matter how small or if it met individual payer thresholds.
