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Self employed
Only a business has to file Forms 1099-MISC. This was not a payment by a business.
As far as I can tell, you were merely paying your former spouse his community share of your Schedule C net income earned by you while you were married.
His share of your Schedule C net income is taxable to him but, under Section 1402(a)(5) of the Internal Revenue Code, 100% of the self-employment tax is your liability. You, of course, will also receive Social Security credit for 100% of the self-employment income, even though your former spouse pays tax on his 50% community interest in your Schedule C net income.
‎December 27, 2023
6:40 PM