Joseph_
Level 1

Other income "type" for 1099-misc Box 7 single "job" no profit motives

So I believe I have a rare case.  Most advice on the web seems to say that any 1099-MISC that has a box 7 will require SE Tax and a Schedule C; however, looking at the following link:

 

https://ttlc.intuit.com/community/self-employed/help/am-i-considered-self-employed/00/26535/message-...

 

Which states:

 

Business activities include any activity where you:

  • intend to make a profit (even if you operate at a loss)
  • have regular transactions or production of income
  • make ongoing efforts to sustain, grow, or further the interests of your business

This should not qualify as self-employment as it was a short ~30 hour, with no intention of turning a profit or sustaining a line of work.

 

So the IRS wording seem to make it clear that this is other income, but when researching what "type" to place in the free form field it was not clear what to enter.  However, it sure felt like I need to write up a narrative to reply to the apparently inevitable audit because of the value being in box 7 regardless of the information in the link above.

 

Thanks