You report the income from your own records. The IRS considers
undocumented cash income (no W-2 or 1099-MISC), for work performed, to be self
employment income. Enter at "Business Income & Expenses" and
TurboTax (TT) will complete Schedule C or C-EZ for you and allow you to deduct
any expenses associated with this income. You'll also have to pay self employment
tax (social security & medicare tax) on any profits greater than $400.