It depends. if you are filing an individual tax return and this is a one-time service, please follow the steps below:
- Open or continue your return
- Select Search and search for 1099-misc
- Select Jump to 1099-misc
- Answer Yes to Did you get a 1099-MISC?
Be sure to report each payment in the proper box because the IRS uses this information to determine whether the recipient has properly reported the payment. The income will be taxable, however, you will not pay self-employment tax on it since it is not Schedule C income.
This income should not be entered on Schedule C (Business Profit & Loss) unless you are in the business of providing this type of service. If you are in the business of providing testimony in court then you would be able to take your related expenses such as travel, hotel, etc.
See the instructions below for Schedule C filers:
Schedule C Income
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