Am I a sole proprietorship?

[rfinner1]

I am retired and worked with a trade organization to do accreditation for a few trade schools in 2018. I received a 1099-misc for $1350. TurboTax treats this as if I am a sole proprietorship. I don't have a business...I was just an advisor for a few schools. Is this correct? I get a stipend for 3-4 schools I visit in a year, and all of my expenses are reimbursed..

[HelenaC · Accepted solution]

Yes, the IRS considers you self-employed and you have a "business". You may not think of yourself as running a business, but you’re considered self-employed if you engage in business-like activities.

You are also self-employed if you’re an individual who:

• is the sole proprietor of an unincorporated business
• works as an independent contractor, consultant or freelancer
• is a member of a business partnership
• owns or is part of a limited liability company (LLC)
• earns income through investments
• earns income through rental property.

See Where do I enter Schedule C?