Hi, I'm Rex from attacks comm. If you work as an independent contractor, you must report all your earnings on your tax return, just like any employee would do. However, there are a few ways you can report your 1099 miscellaneous earnings. If you work sporadically throughout the year and it is generally not your main source of income, you can just include the payments in the "other income" category (line 21) on the first page of your 1040 form tax return. If your 1099 miscellaneous work is your main source of income throughout the year, then you'll be treated as self-employed by the IRS. This means you must report your income on line one of Schedule C, which is attached to your return. Additionally, as a self-employed individual, you are also responsible for paying any Social Security and Medicare taxes. You will need to calculate and file these taxes on Schedule SE. The advantage of receiving a 1099 miscellaneous as a self-employed individual is that you can claim more deductions on your taxes that are related to your profession. For more information, you can visit eataxe.com.