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Yes, it is considered a business. You have to file an income tax return if your net earnings from self-employment were $400 or more. If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 and 1040-SR instructions
You need to upgrade to Turbo Tax Self-Employed (Online) or TurboTax Home & Business (desktop) and, You would report your income as Self employment income on Schedule C.
To report your income and expenses on your return:
If you do not want to pay for the expensive Self-Employed software:
Use this IRS site for other ways to file for free. There are 8 free software versions available from the IRS Free File site
https://apps.irs.gov/app/freeFile/
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