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New Member
posted Feb 3, 2021 9:53:02 AM

I am trying to enter 1099 nec on line 8 of schedule 1(form 1040) additional income per IRS instructions I am neither employeed or self-employed

0 29 10367
24 Replies
Expert Alumni
Feb 3, 2021 10:21:30 AM

If you did not receive nonemployee compensation from the organization listed as the payer on the 1099-NEC then you should contact them.

 

If you did receive this income then you would enter the information in TurboTax,

Go To-

1. Personal Income 

2. Other Common Income

3. Income from 1099-NEC

TurboTax will guide you through this.

 

 

Note:

Beginning with the 2020 tax year, the IRS will require business taxpayers to report nonemployee compensation on the new Form 1099-NEC instead of on Form 1099-MISC. Businesses will need to use this form if they made payments totaling $600 or more to a nonemployee, such as an independent contractor.

If you are self-employed,

  • You can expect to receive this new form from a business that paid you $600 or more for nonemployee compensation in tax year 2020 or later.

The IRS explains that, in general, you must report payments you make if they meet the following four conditions:

  1. The payment is made to someone who is not your employee
  2. The payment is made for services in the course of your trade or business
  3. The payment is made to an individual, partnership, estate, or corporation
  4. The payment total is at least $600 for the year

Additionally, businesses will need to file Form 1099-NEC

  • when they pay an individual at least $10 in royalties, or
  • if the business has withheld any federal income tax under the backup withholding rules regardless of the amount of payments for the year to the nonemployee.

Nonemployee compensation can include:

  • Fees
  • Benefits
  • Commissions
  • Prizes and awards for services performed by a nonemployee
  • Other forms of compensation for services performed for your trade or business by an individual who is not your employee

Self-employed individuals should not see personal payments made to them during the year on the new form. Instead, your form should only report payments made as compensation related to the company’s trade or business.

  • The nonemployee compensation reported in Box 1 of Form 1099-NEC is generally reported as self-employment income and likely subject self-employment tax.
  • Payments to individuals that are not reportable on the 1099-NEC form, would typically be reported on Form 1099-MISC.

The IRS provides a more comprehensive list of the types of payments that would be reported in Box 1.

Some examples include:

  • Commissions paid to nonemployee salespeople that are subject to repayment but not repaid during the year
  • Professional service fees, such as fees to attorneys (including corporations), accountants, architects, contractors, etc.
  • Fees paid by one professional to another, such as fee-splitting or referral fees
  • Payments by attorneys to witnesses or experts in legal adjudication
  • Payment for services, including payments for parts or materials used to perform the services

Not applicable
Feb 6, 2021 2:04:36 PM

I have the same problem, and this response does not address it. I have income reported on a 1099-NEC but I am not self-employed because the activity was a one-time service, not regular and continuous. How can I report this on Schedule 1 and not Schedule C?

Level 15
Feb 6, 2021 2:24:35 PM


@Anonymous wrote:

I have the same problem, and this response does not address it. I have income reported on a 1099-NEC but I am not self-employed because the activity was a one-time service, not regular and continuous. How can I report this on Schedule 1 and not Schedule C?


To enter a Form 1099-NEC that is not for self-employment -

Click on Federal
Click on Wages & Income
Scroll down to Other Common Income
On Form 1099-NEC, click the start or update button

 

Or enter 1099-nec in the Search box located in the upper right of the program screen.  Click on Jump to 1099-nec


On the screen Did you get a 1099-NEC?, click on Yes
On the screen Do You Want to Enter Your 1099-NECs Now?, click on Add a 1099-NEC
On the screen Let's get the info from your 1099-NEC, enter your information and Continue
On the screen Describe the reason for this 1099-NEC, enter a reason and Continue
On the screen Does one of these uncommon situations apply?, select None of these apply to me
On the next screen select No, I don't have expenses related to this income and Continue
On the screen 1099-NEC Summary, click on Done

 

The amount entered from the Form 1099-NEC will be entered on Schedule 1 Line 8
The total from Schedule 1 Part I flows to Form 1040 Line 8

Returning Member
Feb 6, 2021 5:51:43 PM

I'm having the same issue. I have entered the 1099-NEC just as you have said. The problem is that TurboTax is treating this as if I'm self-employed and charging me those taxes instead of just income tax. It should function like my 1099-MISC has in the past. How do I enter this as a one-time sporadic payment?

Level 15
Feb 6, 2021 6:04:13 PM

You can report it as other income on Sch 1  line 8. Here's how to enter it in TurboTax.

  • Click the Federal Taxes tab ( Personal in the Home & Business version)
  • Click Wages & Income. (Personal income in the H & B version)
  • On the screen "Your 2019 Income Summary," scroll all the way down to the last section, "Less Common Income."
  • Click the Start or Update button for the last topic, "Miscellaneous Income, 1099-A, 1099-C."
  • On the next screen, "Let's Work on Any Miscellaneous Income," scroll down and click the Start or Update button for the last topic, "Other reportable income."
  • The next screen asks, "Did you receive any other taxable income." Click Yes.
  • On the next screen, "Other Taxable Income," enter a description and the amount. Click Continue.

On the next screen click Done.

Returning Member
Feb 6, 2021 6:43:24 PM

That's where it has always appeared in past year's tax forms. But I can do that with a 1099 NEC, which was issued this year instead of the 1099 MISC form?

Level 15
Feb 7, 2021 5:00:04 AM

@dcpenski 

 

You asked how to get a one time non SE payment onto line 8 and I gave you that answer. 

Not applicable
Feb 7, 2021 6:15:25 AM

Thanks, this worked. In this case, if I have expenses, I have to click "no" to the prompt asking whether I have expenses (which seems to trigger Schedule C) and instead just enter them under itemized deductions as unreimbursed work expenses. Correct?

Level 2
Apr 18, 2021 9:37:04 AM

I am self employed and received a 1099 NEC from the company I'm partnered with. On page 87 of the 1040 instructions it specifically says do not enter any income from self employment, instead use Schedule C. Turbo Tax is pulling the profit I made from Schedule 1 line 9 and inserting it on line 8 of the 1040. I just spoke with a tax expert at Turbo Tax and he said the program is correct. I'm losing confidence in this program and I guess I will have to call and wait to talk to the IRS tomorrow. Is the program wrong or the IRS instructions wrong?

 

Expert Alumni
Apr 19, 2021 8:58:43 AM

Income reported on Form 1099-NEC must be included on Schedule C. If you entered the 1099-NEC but did not complete the Schedule C, you will get this error. 

  

Revisit the section where you entered the Form 1099-NEC if you entered it on its own and delete that entry, by following these steps: 

  

  1. Open TurboTax. 

  2. On the top right corner of TurboTax online screen, click on Search (or for CD/downloaded TurboTax locate the search box in the upper right corner). 

  3. Type in “1099-NEC” (or for CD/downloaded TurboTax, click Find), 

  4. Click on “Jump to 1099-NEC” 

  5. Click on the blue “Jump to 1099-NEC” link 

  

This will bring you a summary of all Form 1099-NEC that you have entered.  Click Delete or the trash can icon next to each one. 

  

Next, you will re-enter the Form 1099-NEC as part of the Schedule C so that the income is reported directly as part of your Business Income and Expenses and within the correct form and section of your return. 

  

Follow these steps to go to the Schedule C section of your return: 

  

  1. On the top right corner of TurboTax online screen, click on Search (or for CD/downloaded TurboTax locate the search box in the upper right corner). 

  2. Type in “schedule c” (or for CD/downloaded TurboTax, click Find). 

  3. Click on “Jump to schedule c”. 

  4. Click on the blue “Jump to schedule c” link 

  

If you already have created a Schedule C in your return, click on edit and go to the section to Add Income.  This is where you will re-enter the Form 1099-NEC.  

  

If you do not already have a Schedule C in your return, follow the prompts and enter the information about your work/business for which you received the Form 1099-NEC.  Then continue through that section to Add Income and enter the Form 1099-NEC along with any additional income you received for that business.   

  

Once you have completed this, the error should be eliminated.  

Returning Member
Feb 27, 2022 9:09:46 AM

What if I am not  a business but received the amount through as a settlement for services not performed by the business who issued me the 1099-nec?

Expert Alumni
Feb 27, 2022 9:57:49 AM

If this settlement income was correctly reported to you on Form 1099-NEC, you can enter it as Other Income and not from a business.

 

Start in Federal Taxes >> Wages & Income >> Other Common Income >> Income From Form 1099-MISC. Click "Start" work through the interview.

 

After entering the info from the 1099-MISC, continue until you see the question about this being connected to your main job, and say "no." Check only the box for 201X income. Then answer that this was not an "intent to make a profit." Those three answers should classify this as "Other Income", which will appear as Other Income on Form 1040.

 

However, most settlement income is reported on Form 1099-MISC Box 3 "Other Income." You might contact the business that sent the 1099-NEC to obtain the correct form. The entry in TurboTax would be the same.

New Member
Feb 28, 2022 8:52:00 AM

I am trying to enter 1099 nec on line 8 of schedule 1(form 1040) additional income per IRS instructions I am neither employeed or self-employed

Expert Alumni
Feb 28, 2022 9:02:34 AM

To enter your 1099-NEC income not received for services rendered select the following:

  • Federal
  • Income and Expenses
  • Scroll down to Less Common Income and click Show More
  • Start next to Miscellaneous Income
  • Start next to Other Reportable Income

This will put it on line 8z of your schedule 1 as other income. 

Level 1
Mar 14, 2022 3:59:35 PM

I have Turbo Tax Deluxe 2021 and am trying to enter 1099 NEC on line 8 of schedule 1 as described above.  I did a one time job and am not self employed.  Would this be entered under Miscellaneous Income (even though the 1099 NEC is not listed?

Expert Alumni
Mar 14, 2022 5:11:34 PM

Based on your description, you may be able to reported it as other miscellaneous income, as opposed to self-employment income.

 

You should enter your form 1099-NEC in the Other Common Income section of TurboTax and then Income from form 1099-NEC. The income will be taxed appropriately based on your answer to questions in that section. You will see a screen that says Does one of these uncommon situations apply? If you check the question that says This in not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby, it will appear as miscellaneous income on your tax return.

 

@marketfan53

Level 1
Mar 14, 2022 5:25:21 PM

When I tried this, Turbo Tax pulled up a schedule C. And asked questions about my business...any suggestions?

Expert Alumni
Mar 14, 2022 5:54:28 PM

The IRS resurrected Form 1099-NEC (Non-Employee Compensation) to make it clear when income is being paid as Self-Employment income.

 

You can enter the amount as "Other Income" and bypass Self-Employment tax HOWEVER the IRS most likely WILL view this as Self-Employment income because, as you say, you did a "one time job".  No matter how many jobs you did, if the intent was to earn income, and you did not have an employer, you are responsible to act as the employer (as self-employed). In this capacity, you are responsible to pay the FICA (Social Security) tax that normally is withheld and submitted by an employer. 

 

When income is clearly not self-employment income, the payer should use 1099-MISC. 

 

Income not reported on a W-2 and also is not Self-Employment income would include things such as prize money and hobby income. 

 

@marketfan53

Returning Member
Apr 9, 2022 8:29:34 AM

I followed this and after I selected none of these apply to me for the uncommon situations it took me directly to the New Business page to start schedule C  ugh....

Expert Alumni
Apr 9, 2022 8:42:47 AM

Generally, if you received  Form 1099-NEC you are self-employed and you will report your 1099-NEC income on Schedule C. 

 

To enter your 1099-NEC on Schedule C follow these steps:

  1. Open or continue your return
  2. Search for Schedule C and click the Jump to link in the search results
  3. Answer Yes to Did you have any self-employment income or expenses?
  4. If you've already entered self-employment work and need to enter more, select Add another line of work
  5. Follow the on-screen instructions to add your, 1099-NEC,  self-employment information.

 

 

Level 1
Feb 21, 2023 10:14:48 AM

Per the IRS website, "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."

 

That's exactly my situation.  The money listed on my 1099-NEC was "Activity not engaged in for profit income" and I'd like Turbotax to populate 8j on my 1040.  I just can't figure out what trail to follow.  And if I list it as 8z income, I can't find a way to fill out the box for the type of income.  From what I can tell, it won't change my tax situation (all line 8 income goes to the same place?), but I'd still like TurboTax to file my information correctly.  I tried to get help with an agent, but she couldn't tell me how to populate box 8j.  

Expert Alumni
Feb 21, 2023 10:49:10 AM

You may enter this income in TurboTax under the Form 1099-NEC topic of Wages & Income. On the page "Does one of these uncommon situations apply?" check the box for "This is...sporadic activity." The income you report here will appear on Line 8j of Form 1040.

 

@brittanyrose920 

Level 1
Feb 21, 2023 11:07:36 AM

When I follow those steps, it goes to 8z instead of 8j.  At least this time it listed the type of income!  I'm not sure why Turbotax doesn't offer additional options to populate 8j instead of 8z, but like I said, it doesn't appear to change my tax situation whether it's listed in 8j or 8z.  I'd just prefer to put it where the IRS told me to, instead of letting Turbotax decide it's 8z.  

New Member
Mar 13, 2023 9:32:47 AM

I entered my 1099 NEC as business income as I'm an independent contractor. DO I also need to enter it as personal income?