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.