First of all: please get the idea out of your head that it is possible to "make cash on a 1099" (or to "not make cash on a 1099", for that matter). Form 1099 is an information return that payers use to report payments made to individuals to the IRS under certain circumstances; a payer is not obligated to send a Form 1099 for any payment that the payer makes to an individual. Each individual is obligated to report all taxable income to the IRS whether or not a Form 1099 is issued by the payer.Rant over, now let's look at the various types of income you could have received.If you received income as a gift, you don't have to report it at all. Only the gifter reports on gift income, and then only when the gift exceeds the minimum threshold required to report the gift to the IRS.If you received income by selling property at a garage or yard sale (or on eBay) and you're not in the business of selling property, you report it as "Other Income" on Line 21 of Form 1040. You can deduct expenses related to the sale of the property, to the extent those expenses exceed 2% of your income, on Schedule A if you itemize deductions. (This is a classic example of a hobby, where you have no profit-making intent).If you receive income in the course of conducting a trade or business - i.e. through an e-commerce store, or by registering and responding to ads on Freelancer.com, when you have demonstrated an intent to show a profit from your efforts  - you report it on Schedule C of Form 1040. You can deduct expenses related to that business on the same schedule, and you will pay self-employment taxes on the net income if the net income exceeds $400.