Education

If your Form 1099-MISC has the income in Box 7 and you report it as self-employment, then you can deduct the travel expenses on your Schedule C.    

If you reported the income as Other Income (not self-employment using the directions above), you can't subtract the travel reimbursement as it is taxable income paid to you and non-deductible on your personal tax return.  

Income for participating in a clinical trial or medical study is taxable.  If the activity is infrequent, the income will not be self-employment income. 

This means is that it is subject to income taxes, but not subject to self-employment tax.  It also will not qualify toward the earned income tax credit or any other tax benefit that is dependent on earned income.
 

If you did receive a Form 1099-MISC , it is entered under the Wages and Income tab

• Check for More Income and See All Income
• Click on Show More then  Start beside Other Common Income by the icon of the green money bag
• Click on Start by Form 1099-MISC.
• Enter Form 1099-MISC information.  Make sure you enter the amount in Block 3
• under source of other income, select "other income"
• "none of the above, show me other options"
• [You] were in a research study and this was payment,
• you did not perform a service to earn the money.

To add expenses on a Schedule C:

1. Open or continue with your return.
2. In the Search box type schedule c. 
3. Click the “Jump to schedule c” link in.
4. Answer Yes to Did you have any self-employment income or expenses?
5. Follow the onscreen instructions to enter your Schedule C information.

Click here for information on business travel expense.

Click here for information on reporting self-employment business income and deductions.