Have a Tax Question? Ask a Tax Expert
If you received a 1099MISC you will complete a Schedule C to report that and then also claim the expenses you may have had.
The end result is carried to your 1040 line 12.
This is seen as self employment income and that is why you must use the Schedule C.
This is self employment income so you will have to pay Self Employment tax on the amount over $400. You may wan to have a professional do your return.