How much can you earn before you are issued a 1099 for miscellaneous income?

At least $10 in royalties (see Box 2 on page 4) or broker payments in lieu of dividends or tax-exempt interest (see Box 8 on page 6);

• At least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate;
• Any fishing boat proceeds; or
• Gross proceeds to an attorney. See Payments to attorneyson page 2.

The above information can be found at the IRS gov web site using the search box for INSTRUCTIONS FOR 1099-MISC

You are supposed to report all of your gross earnings from your self-employed business operation even if you do not receive the 1099_MISC for the amount of your earnings.

You have to file an income tax return for 2009 if your net earnings from self-employment were $400 or more. If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions.

How Do I File?

File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Use Schedule C to figure your net profit or loss from your business. If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule.

Use the search box at IRS gov for Publication 334

Click on the below related link