Tex503
Returning Member

SPIFF

I need to report SPIFF payments to my spouse from two different companies, neither of which are her employer and neither of which issued a 1099 (both payments well below the $600 limit).  I cannot find any place to enter that information using the downloaded TT software. 

If I report it in "Miscellaneous income, other income not already reported on a W2 or 1099," it gives me an error on Form 8919-S, "C - reason code" and none of the reason codes are applicable (and from what I can determine, SPIFF payments aren't subject to SS/MC withholding).

Should it be reported as self-employment income?  If not, where do I report it?