PattiF
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Get your taxes done using TurboTax

Your description of the income that you received as a consultant would require that you file a Schedule C and pay self-employment taxes. Include any consulting expenses that you had such as supplies, phone, mileage or other items.

 

There is a scenario where the 1099-NEC would not be considered self-employment. That would be for a public official.

 

Internal Revenue Code section 3401(c) indicates that an “officer, employee, or elected official” of government is an employee for income tax withholding purposes. However, in some special cases the law or a Section 218 Agreement may specify otherwise.

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