I teach music in the public school system for my "9-5" job but I
also teach some students private music lessons at my home after business
hours and during the summer. I don't consider this extra income as
"self-employment" or "small business income" because it is tied directly
to my normal job and is not my main source of income. Can you tell me
how I should report this extra income? Last year, I made just over
$12,000 with these extra lessons.
Whether you consider it self-employment or not, the IRS does. It is not directly related to your regular job. Your regular job is as a teacher in public schools. Teaching private lessons is not related at all to that job. You must report it as self-employment income.
use Home & business use the home lessons as a small business
Your private music lessons are considered to be self-employment income by the IRS. You will report this income on Schedule C Profit or Loss from Business
To enter your self-employment income from private music lessons follow these steps: