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posted Apr 11, 2023 9:49:41 AM

How do I report intership income on line 8j of Schedule 1 (Form 1040)? I cannot figure out how to do it. Please help.

I received a 1099-NEC from my employer for amounts paid to me before I was hired as an employee.  It was for my time worked during an internship immediately after I graduated from college. I was eventually hired as a W-2 employee.  I read IRS website page:
https://www.irs.gov/faqs/interest-dividends-other-types-of-income/1099-misc-independent-contractors-and-self-employed/1099-misc-independent-contractors-and-self-employed-1
and it indicated:
"If you're not an employee of the payer, and you're not in a self-employed trade or business, you should report the income on line 8j of Schedule 1 (Form 1040), Additional Income and Adjustments to Income and any allowable expenses on Schedule A (Form 1040), Itemized Deductions. Refer to Not for Profit Activities in Chapter 1 of Publication 535, Business Expenses for allowable nonbusiness expenses."
I am trying to enter my information correctly on Schedule 1 line 8j Other income - Activity not engaged in for profit income - but I cannot figure out how to do it.  Please help.

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1 Replies
Expert Alumni
Apr 11, 2023 10:08:36 AM

You can enter the 1099-NEC so that it will show up as Other Income using these instructions:

 

In your return:

  1. Go to Federal
  2. Then Wages & Income
  3. Select Other Common Income
  4. Select Income from a 1099-NEC
  5. Enter the payer's name
  6. EIN Number
  7. Amount you received
  8. Describe the reason for this 1099-NEC = State what it was for
  9. Does one of these uncommon situations apply?
  10. Click This is not money earned as an employee or self-employed individual