My friend is a carpenter by day and has his own business for which he files a Schedule C. He became a reserve sheriff's deputy (which is volunteer) and during 2021, he earned about $4,000 as a security guard while wearing his reserve sheriff uniform and having the jobs coordinated through a liaison person with the sheriff's department. He will receive 1099-NECs from 3 separate entities since each exceeded the $600 threshold for this service.
He has some miscellaneous expenses, mostly related to uniforms and some training events, so he will want to offset that income with those expenses.
Does he need to file another Schedule C for this activity and make it like a business? It seems that the 1099-NEC flows through to Other Income on Schedule 1 of the 1040 (and therefore does not get subjected to SE Tax). I am not finding anything solid to indicate that this is or is not subject to SE taxes. If he doesn't file another Schedule C and then show the income and offsetting expenses (and pay the SE tax on the net as usual), where does he show these miscellaneous expenses? Thank you for any help you can provide!
