You should be keeping track of all your income and expenses. You don't need a 1099 to file your tax return if you are keeping good records. I use a spreadsheet with every shop I do, when I did it, who it was for, what it was, how much was the fee, how much bonus, how much did I spend, how much was reimbursed, and how many miles I drove. Separately I record WHEN I was paid because if I did a shop in December, I can claim all my expenses in that year, but if I don't get paid until January, I carry the income into the next year.