My husband retired in 2022. He had worked for a Recreation Commission as Aquatic Superintendent. As a certified American Red Cross Life Guard Instructor/Trainer, he trained/certified life guards as part of his regular job. He one of the few in the state. In the spring of 2023, his previous employer requested his expertise to train/certify the new guards and re-certify those nearing expiration. The previous employer paid all of the costs associated with American Red Cross, and then paid my husband hourly for his teaching/training. He was issued a 1099-NEC for this. Is the schedule C the correct form for this? And if so, how do I answer the "qualified trade or business" question? He worked less than 100 hours, and didn't have a "business" name/address, etc.
Also, because this really hasn't been a business, the rest of the form is difficult to answer. No accounting method, materially participate?, started or acquired but no start up expenses, etc.
Any help is appreciated!!
