Where do you report income listed on 1099-MISC Box 7?

That amount needs to be entered on Schedule C (Profit or Loss from Business) or C-EZ (Net Profit from Business) or F (Profit or Loss from Farming) whichever pertains, as well as on Form 1040 Schedule SE (Self-Employment Tax).

Form 1099-MISC is Miscellaneous Income. Box 7 is labelled "Nonemployee compensation." Generally payments in this box are self-employment income. The payer of that income didn't consider you an employee and didn't withhold any taxes (income, social security, Medicare) from your earnings. For that reason, the payer filled out Form 1099-MISC instead of Form W-2 (Wage and Tax Statement).