For example, a sporadic activity or a hobby does not qualify as a business.
To report income from a nonbusiness activity, see the instructions
for Form 1040, line 21, or Form 1040NR, line 21.
Also, use Schedule C to report (a) wages and expenses you had as a statutory employee,
and (b) certain income shown on Form 1099-MISC, Miscellaneous Income.
See the Instructions
for Recipients (back of Copy B of Form 1099-MISC) for the types of income to report
on Schedule C.
Small businesses and statutory employees with expenses of $5,000 or less may be able to
file Schedule C-EZ instead of Schedule C. See Schedule C-EZ for details.