I'm helping my son with his taxes, and I ran into an issue. He is young and lives in an apartment, so his taxes are generally pretty simple. An acquaintance of his asked him to help out at his business for a few hours one day. His friend's business is building custom computers for gaming. He paid my son $100. The income was reported on a 1099-NEC. My son had no involvement in this business other than the 1/2 day he spent helping the guy catch up. I'm a little unsure of how to fill out the Form C.
In the "Name of Proprietor", TT currently has my son's name and next to it, my son's social security number. Is this correct, or should it be the guy who paid him and that person's SS#? Or would it be the business name and business TIN? Is this block intended for the person who received income, or the person who paid him?
For "A", I put "building computers". For "B", I entered code 334110. I got this from the IRS website.
For "C", I put the Business Name
For "D", do I put the Payer's TIN?
For "F", Accounting method. I put Cash, since I assume this is asking how my son was paid.
