PLC3
Returning Member

Schedule C - 1099 NEC

My husband received commissions earned from his former employer after he left the company.  The company issued him a 1099-NEC for the commissions earned since he was no longer an employee at the time the commissions were paid out.

How should I record the income received?  Just want to make sure I record this correctly since it was a one time payment of commissions and not from a business operated by my husband if that makes sense.  Or should this income even be on Schedule C?   I noted it as Sales on Schedule C but not sure if that was right and if so does this income received qualify as "Qualfied Business Income"? 

 

Thanks in advance for your help!