Report the income in the area for the type of form on which it was reported (including a 1099-MISC). You don't report it on a Schedule C. There are multiple answers in this discussion thread showing how to enter a 1099-MISC so that it doesn't appear to be self-employment income. Here is one:
- TurboTax Online/Mobile > Search 1099misc > click See more > click the highlighted 1099-MISC
- TurboTax Desktop > Search > 1099-MISC > Click the Jump to.. link
- Enter the 1099-MISC exactly as printed, and then Continue
- Enter Paid Family Leave
- Select None of these apply, then Continue
- Select No, it didn’t involve work….. and Continue to 'How often did you get income for Paid Family Leave?'
- Select ONLY the tax year for which this specific 1099-MISC was issued.
- Do not select the year that you received the 1099. Select the year for which the 1099-MISC was issued. Select no other year.
- Select No, it didn’t involve an intent to earn money, then Continue
- Select NO, then Continue
- Click the DONE button >
There is also a new IRS Revenue Ruling, RR 25-04, that also addresses the issue of paid family leave from state programs. It is currently open for comments and it is advising states on how to report this income.
See here for more information on the Oregon 2024 legislation that affects Paid Family Leave effective 7-1-24..
@ColleenV
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
