DianeW777
Employee Tax Expert

Self employed

It seems the payer is not quite clear on how to report this to a person participating in a drug trial. You will see in the details provided you do not fit into this category. See the instructions below to report the income without being subject to self employment income or self employment taxes.

 

The income is listed as Medical and Healthcare Payments. According to the instructions for the Form 1099-MISC, there is a requirement to report this payment for your participation in a drug trial, as self employment. This is the reason there is no further information required. 

  • Box 6. For individuals, report on Schedule C (Form 1040).
    • Form 1099-MISC Instruction (to the payer): Payments to persons providing health care services often include charges for injections, drugs, dentures, and similar items. In these cases, the entire payment is subject to information reporting. 

Other Miscellaneous Income: If you use this method, delete the Form 1099-MISC.

  1. Sign into your TurboTax Online account
  2. Go to Tax Home (left panel)  Wages and Income  section
  3. Scroll to  Less Common Income > Select  Miscellaneous Income, 1099-A, 1099-C
  4. Select Other reportable Income > Enter a description (----) and the amount

@pschnoor9 

[Edited: 03/02/2026 | 1:37 PM PST]

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