He is not self-employed, the payment was made as a concession so that he would accept the job being offered. He was told that the new job's benefits would start immediately but then learned that they would not. This was a factor in his decision whether or not to take the job because we didn't want to have to pay for COBRA, so the agency that was placing him offered the payment to seal the deal. He feels that it should be added to his regular income, not considered self employment.
