1099-MISC, Schedule C or 1099 NEC?

[Kat0021]

I do not own a business and did not receive a 1099-MISC but need to claim additional income?  What is the best option to use for 2021 taxes?

[JillS56]

Please clarify what the additional income came from.   You do have to claim the income but where you claim the income depends on what the source of the income is.    

[Kat0021]

To clarify, I did a few production samples for my previous employer of 6 years ago.  I guess this could be consider consultant work.

[JillS56]

If you received less than $600 your previous employer does not have to issue a 1099-NEC (replaced the 1099-MISC for non-employee compensation).   This would be reported on a Schedule C  had you received the 1099-NEC.   If the amount you received is less than $600, and you do not have a business and you did not receive a 1099-NEC then I would report it as other income.

On the other hand, if you received more than $600 you should have received the 1099-NEC and I should report it on a Schedule C.  You can take any expenses you incurred to do this work as a deduction on Schedule C.

[Kat0021]

So if I received more than 600 and no 1099 form, should I use Schedule C or some other vehicle?

[AamilD]

You should use Schedule C. Additionally, any costs you incurred while earning this income can be shown as an expense as long as you can provide documentation for those expenses.