My husband is a surgeon in a public hospital. He was asked by a medical sales company to travel 2 times last years to talk about his experience with a specific medical device. He received a 1099NEC for the fees associated with this. The NEC includes a fee for his time and reimbursement for travel expenses that he prepaid. Reading IRS Publications, it sounds like this could be considered sporadic and not self-employment? I am thinking sporadic because: 1. It only occurred 2 times, 2. He is not actively seeking this type of work, 3. His employment is at a hospital. If it is not sporadic, should I use the flights and hotel cost as expenses?
