1099-NEC

[janempey]

I received a 1099-NEC as a patient at a clinical research facility for stipends received occasionally during the study. How do I report this on my tax return properly because it keeps treating me as if I am an employee or business owner.

[MaryK4]

The best thing to do is delete the 1099-NEC entry and report as Miscellaneous Income.

Under Less Common Income select Miscellaneous Income, 1099-A, 1099-C

1. On the Let's Work on Any Miscellaneous Income page, select Start to the right of Other reportable income
2. On the Any Other Taxable Income? screen, select Yes
3. On the Other Taxable Income screen enter the description "1099-NEC for Research Study," then the amount.  Select Continue
4. On the Other Miscellaneous Income Summary screen, select Done