A
1099-MISC was received for a law enforcement officer ‘moonlighting’ for a
school (directing traffic). Officer wore
uniform and used patrol car but was paid by the school. There is no W-2. Income was reported in box 7 of the
1099-MISC. A few questions: 1) Does this
require Schedule C for Sole Proprietorship? 2) Is this considered ‘qualified
business income’ and does it qualify for the tax deduction of up to 20% of
QBI? 3) Are there any expenses can be
deducted given that the officer is wearing his uniform, issued sidearm and
using the patrol car? 4) Any tips on simplifying this reporting?
