bwa
Alumni
Alumni

Get your taxes done using TurboTax

If the issuer of the Form 1099 puts the amount in Block 7, they consider you self employed.

Most police "details" are subject to both income and self-employment tax. Police who perform outside duties for a private enterprise are exempt from FICA and Medicare if the services performed at the private enterprise were required by City ordinance. [In such a case, the amounts would be reported as miscellaneous income on page 1 of the tax return.]

A police officer may be subject to self-employment tax [and would need to report the income as business income] in other situations. For example, if the police officer is performing security services and is not an employee of the private employer, the income would be subject to self-employment tax. The income would not be wages, as the police officer would not be an employee of the police department.

See INFO 2002-0187 from IRS's Office of Chief Counsel at http://www.irs.gov/pub/irs-wd/02-0187.pdf