File Schedule C if you net 400 dollars or more

Threshold is low. You file with or without a 1099.

1. Schedule C is the IRS form for self-employed income. Schedule SE is for the Social Security and Medicare tax on it.
2. Both attach to your regular Form 1040. The $400 threshold has been the law since 1990.
3. You file even if no platform sent you a 1099.
4. Below $400 in profit, the income still goes on your return, but you skip Schedule SE. No SE tax owed.

SourceIRC §1402(b); Schedule SE instructions