When you file as an independent contractor (i.e Form 1099-MISC or make entries for cash and other payments), the IRS considers you to be a business and self-employed. So, while you may not think of yourself as "owning a business” or “self-employed” - the IRS does in these scenarios. However, in cases where you are simply an independent contractor, the business doesn't need to be any sort of formal arrangement - you can just enter your personal information as the business information (i.e. your name, address, contact info).