My wife had a small sole-propreitor business but closed it at the end of 2020.
In 2021 she did some paid consulting work in a related field, and received a 1099NEC.
I tried the work-around you describe here (putting that income as "miscellaneous" but TurboTax apparently detects the business from 2020, and still shows that income under the "business."
For us it's not the SE tax per se (although it seems ridiculous for a person age 75 with retirement income reflected on the same return) but the fact that it perpetuates a record of a "business" that no longer exists. So I guess there's no way to avoid that?
