ering31
New Member

1099-misc, box 7: sporadic income?

I am very confused about whether or not to report non-employee compensation (box 7) from two 1099-misc that I received as "other income" or to pay self-employment taxes.

 

The back-story: I am a veterinarian. Last year, I was contacted by a friend that needed someone to cover a few days at their clinic while they went out of town. I obliged. Later in the year, I was contacted by an acquaintance at another clinic with a similar situation. Again, I filled in a couple of shifts. I was compensated for my time and I received two 1099-misc with non-employee compensation with a total amount of $4750.

 

The issue: I do not consider myself to be self-employed. I did not advertise or seek out this work. I have since left private practice and am in another field of veterinary medicine and I will not be doing this kind of work again in the future. It was limited to two times.

 

Do I need to pay SE tax on this income? I am confused because although it falls into my line of work, it seems more like sporadic activity to me.