@Pfieff @warthpeggy @jminyard , I agree with the answer by @WKins2 ONLY if the amount is shown on the 1099-MISC as "other income " in Box 3. In any other box , it needs to be handled per the category shown --- the AUR system ( Automatic Under-Reporter ) compares incomes by category. Need to be sure that this is indeed 'Other" income . Note that Non-Employee income is subject to SECA taxes ( 15.3% of 92 % of the net income ) Schedule-C and Schedule-SE
See below -->
https://www.irs.gov/faqs/interest-dividends-other-types-of-income/1099-misc-independent-contractors-...
