Is it considered a sporadic activity if I received 1099-NEC for participating in project to be taught strategies for k-12 science? or how do I file that as a business?
It was zoom meetings I participated in and listened to speakers share strategies on how to use them in a science classroom. It was a project held by Universities.
011632
1 Replies
Rick19744
Level 13
Mar 3, 2024 6:00:51 AM
Your facts are very limited:
Whether an activity is deemed sporadic or a trade or business is based on facts and circumstances
You don't mention how many Zoom meetings you attended
You don't indicate how you became involved in this project
You don't mention how much you were paid
You don't indicate whether this is something you have done in the past or expect to do in the future
In general, a sporadic activity would be something that does not have a degree of recurrence, continuity, and availability. Where you fit in this spectrum based on the questions above will dictate the answer.
Always keep in mind, that if the position is gray, the IRS may challenge your position.