Generally, under such a situation, you are your own business. This means that, at least in the US, your income is reported under Schedule C of your tax filings. There are some advantages and disadvantages to this.The big disadvantage is what is called the self employment tax. Itu2019s the additional social security and medicare taxes that normally would be paid by an employer but you are responsible for (I think it comes out to about 7.8%).The big advantage is that all of your business expenses (including transportation and home office if you have one) are deductible directly from your income.(Note: Not a tax accountant or lawyer.)