How do you enter income for a crew member for commercial fishing?

[tygrtchr]

These apply to amounts of $600 per year.

If you received a 1099-MISC for this income, this will be reported on "Business Income and Expenses" on Schedule C. (Business section of return)

If you were paid in cash (or did NOT get a 1099-MISC), you report it yourself as self-employed income on Schedule C or "other income" on 1040.

If you received a W-2 for the income, you are not a self-employed crew member.

If you PAID a crew member, you must file a 1099-MISC in order to get the deduction for the wages paid the sub-contractor.