1099-Misc.

[carolynarose77]

My husband got 2 1099-Misc.

First was a stipend he gets because he served as a volunteer EMS for over 10 years and is over age 65.  He doesn't work for it altho he still volunteers.  This is not a business yet TT wants to create it as a business.  How do I report this 1099 income which is a bit like a retirement income (like he gets from his former employer.)  It is just something this county does to encourage volunteers.

Second:  he got a 1099-Misc. from a company where he occasionally helps to teach CPR.  It is under $1000.  He doesn't teach on any regular basis.  Again, TT wants to report it on Schedule C as a business.  But this isn't his business.  How/where does this get reported without causing such an issue of having to set up a business?

Thank you for your help!!

[DavidD66]

Your husband may be retired and he may not have a business, but he does have income that he needs to report as "self-employment" income.  It is reported on Schedule C.

[carolynarose77]

o.k.  I guess I understand the small amount of income he received for teaching should be reported on Sch. C.  However, the "income" he received from his years of being a volunteer EMS seems to me to be more of a "retirement" type of income and shouldn't be associated with any "business" activity.  This is basically a small (less than $100) monthly "stipend" for his volunteer services for which he never received any income or payment.

Can you explain that, please!

Thanks so much for your help!

[DianeW777]

The CPR training is business income because he is performing a service for which he is being paid.  That is self employment income and must be reported on Schedule C.  If he has expenses to earn that income he will be allowed to deduct those expenses.

• Where do I enter Schedule C?

The stipend is usually paid to cover expenses instead of a salary like an employee.  If that's the case for the volunteer work then it could be reported as 'Other Income.  

You should select it was not your main job and there was no intent to earn money. This income will show up on Schedule 1, Line 8z.

You can view your 1040 form before you e-file:

1. Open or continue your return. (TurboTax Online)
2. With the Tax Tools menu open, you can then:
   • View only your 1040 form: Select Tools. Next, select View Tax Summary in the pop-up, then Preview my 1040 in the left menu.
3. TurboTax CD/Desktop - Select Forms (upper right) > Scroll to Schedule 1 (left) > View line 8z

[carolynarose77]

It's not showing up on Sch. 1, line 8z.  It is showing up as business income.  We had a 1099-NEC which we had to put on Sch. C as a business and now TT is lumping the 1099-Misc. into that sch. C

How do I fix this?

Thanks for any help you can give me!

[PattiF]

To enter the other 1099-MISC as not a business, you will need to delete the entry that you have for the 1099-MISC and enter it so that it is added as other income.

• Go to Other Common Income in the Income & Expenses section,
• Click Start at the 1099-MISC box
• Enter info from 1099-MISC,
• Describe the reason for this 1099-MISC, and Continue
• Does one of these uncommon situations apply?, Choose None of these apply and Continue
• Check that No, it didn't involve work like my main job
• How often did you get income for Volunteer EMS Choose I got it in 2021 and Continue
• Did the Volunteer EMS pay involve an intent to earn money, Choose, No, it didn't …. And Continue

@carolynarose77