Define various and define income. If you have a registered sole prop as say a fisherman and you freelance asa fisherman than more than likely yes. If you have a a sole prop as a fisherman and you freelance as a handyman andno single payer pays you more than 400 as a handyman then no. You have noobligation to report 1099 income amounts of less than 400. Of course since filing 1099s is a pain and the entity or individual payingout to a 1099 isnt obligated to file them until the amount of 600 my guessis yes you have to pay self employment tax on the profits of the freelancework you have done. Key word profits. How do you find your freelance gigs how do you get tothem do you ever do your sole prop work and your freelance gig on the sameday Is your sole prop from your home Do you have expense attributable toyour freelancing work And hire an accountant if at all possible.