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?

need help reporting 

1 Reply
Level 6

?

First, yes, you need to report the income.  It should be entered as part of wages on line 1.  At the top of page 22 of the instructions for Form 1040, it tells you what to do and to view Tax Topic 154.  The "shop" might be treating you as an independent contractor, and doesn't need to issue a F1099 until they paid you more than $600.  If they treated in this manner, then you should report the income on Schedule 1, line 8.  Unless you had other income from "self-employment" that would result in earning more than $600, then you should file Sch C.

In short, since the "shop" didn't file a W-2 (and I'm assuming they didn't withhold FICA or Fed Income Tax) and the amount is under $600 (and you have no other side job income that would put you into a Sch C situation) I would suggest reporting the income on Sch 1, line 8.

 

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

 

**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**