Hello,
I have a question regarding my federal income tax 1040 form line 6 and schedule 1 income.
This is my example: I have additional income, 1099 Miscellaneous totaling $400 for some independent contract work. This income was not included on my W-2 or a 1099. Moreover, this income was a sporadic activity (i.e., done only two times in the year) so it does not fall under the definition of a “business.” According to the IRS: An activity qualifies as a business if your primary purpose for engaging in the activity is for income or profit and you are involved in the activity with continuity and regularity. My only other income was my W-2 ($14,808).
Questions: Should the $400 income be reported on the Schedule 1 line 21? Should line 21 from my Schedule 1 show up on line 6 of my 1040? My 1040 in the Turbo Tax Software, however, indicates line 1 as $14,808. For line 6 on the 1040, it reads: Add any amount from Schedule 1, line 22. My 1040 indicates a 0 so the total for line 6 is $14, 808 rather than $15,208. I called the help line and the representative was unable to assist with this matter.
