“아니면, Sch C 에 넣나요, 그리고 $1,000 인데, $400불을 Income으로 어느 칼럼에, 어떻게, 처리해야 하나요? 그리고 몇% 세금을 내는지요?”-->NLESS you are an IC, you do not need to report your income on Form 1099 line 7 on Sch C.Your referral income is NOT self-employment income, so you probably can just report it on Line #21 (Other Income) on Form 1040 as described above.