When you work as a freelancer or as an independent contractor, the IRS considers you to be self-employed. So, while you may not think of yourself as "owning a business" - the IRS does. However, in cases where you are simply an independent contractor, the business doesn't need to be any sort of formal arrangement - you can just enter your personal information as the business information (i.e. your name, address, contact info) and then enter the income and any expenses you have.
When you work as a freelancer or as an independent contractor, the IRS considers you to be self-employed. So, while you may not think of yourself as "owning a business" - the IRS does. However, in cases where you are simply an independent contractor, the business doesn't need to be any sort of formal arrangement - you can just enter your personal information as the business information (i.e. your name, address, contact info) and then enter the income and any expenses you have.