Non-Employee compensation is reported in box 7 of the 1099-MISC. As far as the IRS is concerned, income reported in box 7 of the 1099-MISC *is* self-employment income with ***RARE*** exception. (The most common exception being the income was incorrectly reported in box 7 when it should have been in box 3).
So exactly why were you paid the amount reported in box 7?
