Some additional information relevant to my question. The position I held with the appraisal review board was an appointed position. According to the IRS publication, Quick Reference Guide for Public Employers (February 2014), elected and appointed officials are generally employees for federal income tax withholding purposes. Revenue rulings 61-113 and 74-608 support this conclusion. My question is how to proceed with recording my income from the appraisal review board as earned income even though it is reported on 1099-misc, box 7.
