Where to file taxes from independent contractor work under $600

[rtat817]

I earned less that $600 from independent contractor work as a tutor in 2019 (none of which was taxed), so I did not receive a 1099 from my employer.

I know I would report this under Personal Income --> Misc Income, but would I report this amount under "Other income not already reported on a Form W2 or Form 1099" or "Other Reportable Income," and what is the difference between the 2? Thank you!

[KarenM90]

Yes, unless the income is considered a gift, you need to report all income that is subject to US taxation on your tax return.

If you have no other 1099 Income from any other sources and your 1099-Misc is for less than $400, you will report this income as other miscellaneous income on line 21 of your 1040. This income will not be subject to self-employment taxes.

To enter your other income as other miscellaneous income:

1. Click on the “Federal Taxes” tab ("Personal" tab in TurboTax Home & Business)
2. Next click on “Income & Expenses"
3. Next click on "jump to full list" or “I’ll choose what I work on”
4. Scroll down the screen until to come to the section “Less Common Income”
5. Choose "show more", then Miscellaneous Income
6. Choose Other income not already reported on a Form W-2 or Form 1099  since you have a 1099,  and enter this information.  

Please see this Help article for more details on Self Employment Tax:  Why am I paying Self Employment Tax?

[rtat817]

Thank you! However, I do NOT have either a 1099 (since I earned less than $600) or 1099-MISC, but should I be asking my employer to provide a 1099-MISC then? From what I'm reading on the IRS website (https://www.irs.gov/forms-pubs/about-form-1099-misc) it seems like I still would not get a 1099-MISC? 

If I have no 1099/1099-MISC, would I still file my income under  "Other income not already reported on a Form W-2 or Form 1099" or "Other Reportable Income" in the Misc Income section?

[ThomasM125]

If the work was related to your normal job and is likely to recur in the future or you performed the same services in prior years, then it would be considered self-employment income and would be subject to self-employment tax, since it is over $400.

So, you would report it in the self-employment income section of TurboTax, where you will be given an option to enter income not reported on a form 1099-MISC.

If not, then it would be reported as "other reportable income", since it is not wage income.

Also, you can deduct expenses associated with the income if you report it as self-employment income.

[rtat817]

@ThomasM125 , thank you! Sorry for not clarifying, but my income is under $400 and it is as an independent contractor. Would I still report it in the self-employment income section as income not reported on a form 1099-MISC or elsewhere? 

[LeonardS]

The IRS requires all income to be reported.  If you are an independent contractor you will report your income, regardless of the amount, and expenses on Schedule C Profit or Loss from Business.  TurboTax will automatically calculate what if any self-employment tax you owe.