Searching this forum for "1099-nec unearned income" shows lots of people asking the same questions.
Lots of people reply describing the need to complete a schedule "C" by answering "Yes" to "Do you have expenses for this income?" While it does get the income into the earned category, it results in a Self Employment tax that is worse than the kiddie tax (8615).
I find it difficult to believe that the intent of the changes in law is to raise taxes on college students' part time jobs?
