Form 1099-misc., box 7 , I'm not self employee and just helping. Can I put under other income ? if yes, why it shows : note: no form 1099-misc??

What is the 1099-MISC for?
What did you do to earn the income?
Who paid you and issued the 1099-MISC? Was it an employer who also gave you a W-2?
Why do you think it is not self-employment?

How you enter the income depends on the answers to the preceding questions. Income in box 7 of a 1099-MISC is almost always self-employment income, but there are some exceptions. Whether one of the exceptions applies to you depends on your answers to the questions above.

There are a few times when you can report box 7 income as "other income" and not as self-employment, but you have to have all the facts and circumstances in your favor because the IRS will most likely send a demand letter asking for the self-employment tax and you will have to have a valid defense.

The question is whether you are involved in an "ongoing trade or business."  You say "just helping", being a helper could certainly be an ongoing trade.  For example, you work at a construction site but you don't do construction, you are a "gofer" and get coffee, run errands, pick up tools and supplies and so forth for the tradespeople.  That's an ongoing trade and you are self-employed (unless you are an employee).  Or on the other hand, your uncle is a mover and he is short-handed and you help him as a one-time thing, and his accountant insists on issuing a 1099-MISC.  Even though that is "work" as working is typically understood, it might be allowable as "other" income because it is not your "ongoing" trade or business.

It depends on the exact circumstances of your situation.

I'm helping my friend for accounting because she short-handed . I guess I can put it on the other income. however , it's confusing because in other income said no form 1099-misc

Again, the difference is between "ongoing" trade or a one-shot.  If you are helping your friend on an ongoing basis with their accounting business, then you are either their subcontractor, or their employee, depending on the exact nature of your relationship.  This is self-employment income and you need to report it as such.  If you don't have expenses to deduct against the income, you can use the Online Deluxe version, otherwise you need to upgrade to the Self-Employment version.

If your overall income is less than $34,000, you can use the Freedom edition, which includes forms not normally included in the Free version.  <a rel="nofollow" target="_blank" href="https://turbotax.intuit.com/taxfreedom/">https://turbotax.intuit.com/taxfreedom/</a>

When you are self employed you are in business for yourself and the person or company that pays you is your cutomer or client.

To report your self employment income you will fill out schedule C in your personal 1040 tax return and pay SE self employment Tax.  You will need to use the Online Self Employed version or any Desktop program but the Desktop Home & Business version will have the most help.

You need to report all your income even if you don't get a 1099Misc. You use your own records.  You are considered self employed and have to fill out a schedule C for business income.   You use your own name, address and ssn or business name and EIN if you have one.   You should say you use the Cash Accounting Method and all income is At Risk.   

After it asks if you received any 1099Misc it will ask if you had any income not reported on a 1099Misc. You should be keeping your own records.  Just go through the interview and answer the questions.   Then you will enter your expenses.

Self Employment tax (Scheduled SE) is automatically generated if a person has $400 or more of net profit from self-employment.  You pay 15.3% SE tax on 92.35% of your Net Profit greater than $400.  The 15.3% self employed SE Tax is to pay both the employer part and employee part of Social Security and Medicare.  So you get social security credit for it when you retire.  You do get to take off the 50% ER portion of the SE tax as an adjustment on 1040 Schedule 1 line 27.   The SE tax is already included in your tax due or reduced your refund.  It is on the 1040 Schedule 4 line 57.  The SE tax is in addition to your regular income tax on the net profit.

Here is some IRS reading material……

IRS information on Self Employment
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Self-Employed-Individuals-Tax-Center

Pulication 334, Tax Guide for Small Business
http://www.irs.gov/pub/irs-pdf/p334.pdf

Publication 535 Business Expenses
http://www.irs.gov/pub/irs-pdf/p535.pdf

You can enter Self Employment Income into Online Deluxe or Premier but if you have any expenses you will have to upgrade to the Self Employed version.  How to enter self employment income
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