Is contract work considered a business or can I claim this under my personal taxes? I do not have a LLC

[Mike9241]

if it's a business you file schedule c where your business income and expenses are reported, an LLC is not required. 

A business for tax purposes is defined as any activity carried out with the intent to make a profit, which includes professions, trades, manufacturing, and other undertakings. The IRS also considers factors such as whether the activity is conducted in a businesslike manner and whether the taxpayer maintains complete and accurate records to distinguish between a business and a hobby