| One approach is to report it on Form 1040 page 1, line 21, under Miscellaneous Income subject to Self-Employment Taxes. The other approach is claim this income by reporting this 1099-Misc on Schedule C and deduct expenses related to the production of this income. This means you can deduct expenses related to your earning this money, the eligible expenses would include mileage, tools that you purchased or membership dues that you paid to the union.
I suggest that you keep a track of all these expenses that you have incurred in connection with this apprenticeship and take it to your CPA or tax preparer to get the maximum tax benefit. Perhaps the tax preparer or CPA may even suggest more expenses that you might me qualified to deduct! | 
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