Upwork less than $1000 made

[koswami]

Do I report income from upwork less than $1000 as Business Self employment income or as Misc income? I Don't have a separate business corp or LLC, I do this under my own name.

[Bsch4477]

You are an independent contractor so you report your income on Sch C. 

[koswami]

@Bsch4477  Could I claim/deduct some expenses as business expenses (software, internet, etc.)

[Bsch4477]

When you complete Sch C you will have the opportunity to deduct business expenses.