sbonds
New Member

For medical study income reported on a 1099-MISC, what constitutes "perform a service"?

This question seems to affect some significant things later on, most notably whether this income allows for a Roth IRA contribution.

 

What are the IRS guidelines for what it means to "perform a service to earn the money" in a medical study? This particular situation is for a relatively intensive study involving multiple days of being hooked up to various monitors. Showing up all day, multiple days seems like it would be "performing a service" but I couldn't find where this edge case was clarified. Where can I find more information about what "performing a service" means?