As stated by @xmasbaby0, after 2020, nonemployee compensation on the prior year Form 1099-MISC is now reported on Form 1099-NEC. Therefore, it is correct that Uber Eats gave her a 1099-NEC for 2021.
To enter your 1099-NEC in TurboTax:
- Sign in and open or continue your return.
- Search for 1099-NEC and select the Jump to link.
- Answer the questions and continue through to enter the information from your form.
When you’re done, TurboTax will ask you a few questions and help you through entering any expenses you may have so that you can reduce your taxable income. The amount that Uber Eats charged your wife can be deducted under the category of Commissions.
As a self-employed taxpayer, you're also going to start seeing some new forms on your tax return (don't worry – TurboTax will automatically fill these out for you as you proceed through the TurboTax interview):
- Schedule C: This calculates your net profit or loss, which carries over to Schedule 1, line 3.
- Schedule SE: This calculates your self-employment tax, which shows up on Schedule 2, line 4. You get to deduct half of it; that amount transfers over to Schedule 1, line 15.
- 1040-ES: TurboTax will generate four of these estimated payment vouchers, one for each quarter, if (like many newly self-employed people) you didn't withhold or pay enough taxes throughout the year. These vouchers are for next year's return, in case you need them.
For more information, please see What is a 1099-NEC and What's different now that I'm self-employed in 2021
@doquendo30
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
