Coleen3
Intuit Alumni

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Unfortunately, this is Self-Employment income. The fact that you worked and earned money for the services performed, and that you did not get a W-2, leave no other choice.

When the IRS talks of sporadic activity, the following might help explain that.

In Revenue Ruling 77-356, a member of Congress received payment for giving speeches, for which there was no pattern to the number of speeches given, the amount of time they required or remuneration received. During the year in question, the taxpayer made 10 speeches, for which $1,500 was received. Their frequency indicated “a degree of recurrence, continuity, and availability for speech making,” and thus were considered self-employment. 

On the other hand, a taxpayer who was paid for an “occasional” speech and did not seek such engagements or indicate availability for them was not self-employed (Revenue Ruling 55-431).

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