Yes. You should report all income received during the tax year.
The various thresholds for Forms-1099 ($10 for Form 1099-INT, $600 for Form 1099-MISC, etc.) exist to reduce the burden on issuers, but were never intended to convey the message that certain amounts of income are exempt from reporting and taxation.
Since the income was from services you performed, you should report it on Schedule C (Form 1040), even if you have no related expenses.
Select Federal Taxes, Wages
& Income, I'll Choose What I Work On.
Scroll all the way
down to Less Common Income, and select Miscellaneous Income, 1099-A, 1099-C.
Select Other Income not already reported on For W-2 or Form
1099.
Select Yes.
Enter no amount on the next two screens.
On the next screen, Any Other Earned Income, answer Yes.
On the next screen click the button next to Employee compensation that was not reported on a W-2. Click continue.
The description and
amount will be included on Schedule 1 (Form 1040), line 21.
If your net self-employment income is $400 or greater, you will also need to file Schedule SE (Form 1040) to compute and pay the FICA self-employment tax.
