Other Income
Do not report on lines 8a through 8z any income from self-employment or fees received as a notary public. Instead, you must use Schedule C, even if you don’t have any business expenses. Also don’t report on lines 8a through 8z any nonemployee compensation shown on Form 1099-MISC, 1099-NEC, or 1099-K (unless it isn’t self-employment income, such as income from a hobby or a sporadic activity). Instead, see the Instructions for Recipient included on Form 1099-MISC, or 1099-NEC, to find out where to report that income. For more information about what is being reported on Form 1099-K, see the Instructions for Payee included on that form and visit IRS.gov/1099K .