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@Hal_Al  You know that’s not right. It’s not “other income”, the taxpayer needs to file form 8919 with code H.  This most often occurs with tipped workers but is also required in this case.  

https://turbotax.intuit.com/tax-tips/small-business-taxes/what-is-form-8919-uncollected-social-secur...

 

https://www.irs.gov/pub/irs-pdf/f8919.pdf