1099 NEC can it be hobby income?

[dvdgarofalo]

Scenario:

My stepson is on SSD. Gets SSA1099. He does some online forum work where he answers questions about automotive troubleshooting. It is more of a hobby right now.

He got issues a 1099 NEC for $684.

Can we call it hobby income even though the company issued the 1099 NEC?

Thank you in advance.

[ColeenD3]

If there is a profit motive, there is no hobby. Would he still be doing this even if he was not paid? An example of a hobby would be stamp collecting and occasionally selling one of your stamps.

Please see this LINK for IRS guidance.

How to enter 1099-NEC:

• In the Self-Employed Program, go to Income and Expenses and Scroll to the Self-Employment section
• Click Start
• Answer YES to "Did you have any self-employment income or expenses?"
• On the next screen, enter the type of work that you do and press Continue
• Answer the questions on the subsequent screens
• Once you arrive at the summary page, Click "Looks Good".
• Select Form 1099-NEC, new IRS form for nonemployee compensation (replaces 1099-MISC) and Continue
• Answer the questions until you arrive at the "What kind of expenses did you have" screen and choose the expenses that apply to you. If you do not see all the expenses you need, scroll down to the "Less Common Expenses" at the bottom.