I earned a small amount (<$700) with no taxes withheld from a second job but did not receive a W-2 or 1099-MISC. Do I have to claim the income?

[gcuany]

I make an average amount with taxes withheld on my primary job. I am getting mixed answers to this question. Some people say report all income; others say that if earnings are small, no taxes withheld, and company didn't send W-2 or 1099 (which means they didn't report those earnings to the IRS???), then no need to report.

[KarenJ]

You are required to report all your income earned or received during the tax year on your US tax return.  You will need to report the income as self-employment income as you did not work as an employee and did not receive a W-2 for this income.  Just because you did not receive a tax form for this income, does not mean that you do not have to report the income.