Based on the groups input it's clear form 8919 does not apply. I have taken a closer look into my situation and provided additional details and clarifications below. Also note this is for tax year 2019. I apologize for failing to mention this as it appears to be significant in my case.
- Tax year: 2019
- The hotel is a franchise
- The franchise owner contracted with management company to operate the hotel
- The franchise owner and the management company are separate entities
- I am employed by the management company as a sales director, my W-2 is from the management company
- The "incentive" bonus was paid by the franchise owner, not the management company
- The 1099-MISC provided by the franchise owner reports the bonus in box 7 as nonemployee compensation. No other boxes are completed.
Based on this information does it appear that a SPIFF applies to my situation employed as a salesperson for a hotel or will I have to handle this as self employed income? Frustrating because the bonus was only $1k, not worth the time I've spent trying to discover how to properly report it especially if I'm on the hook for self employment taxes on it. I appreciate everyone's input!
