Carl
Level 15

Business & farm

A tax year 2019 Form 1099-MISC with an amount in box 7 is self-employment income. Period. If the amount is in box 3 then its probably still self-employment income. If you claim it's not self-employment income then the program will ask you more questions to verify your claim. You only risk audit on this if you claim box 3 income is not self-employment income for more than 3 years in a row.