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If this is self-employment, enter as self-employment income received like cash.
Type Schedule C into the search-box and then click the "Jump to Schedule C' link
Or scroll down under Wages & Income to find Self-employment Income
Is schedule 1 needed to claim business commissions if 1099-misc isn’t available?
Yes.
Your commissions entered as self-employed income will appear on a Schedule C and will be transferred to line 3 - Business income or (loss) of Schedule 1 to form 1040.
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