My husband is a laborer. He received truck pay on one of his jobs. It's listed on his paychecks but not taxed. He received a 1099 Misc rents. He doesn't own a business. He was an employee in which this company paid employees truck pay if they used their truck on the line. How is that reported? Do we have to report it on Sch C when he isn't a business. he never had to turn in expense receipts. It was just extra money to use his truck rather than the company truck.