GeorgeM777
Expert Alumni

Self employed

If the University provided your workplace and told you what to do (and if they told you how to do the work), then you likely were their employee rather than a non-employee.  For the IRS, employee versus non-employee is predicated on the issue of control.  The more you are controlled, the greater the likelihood that you are an employee.

 

However, you have to work with what you have, which for you is a 1099-NEC.  The IRS has provided guidance on the issue you are facing and for your convenience it has been reproduced below.   Review the third bullet point because that bullet point seems to address your specific question/issue.

 

If you weren't an employee of the payer, where you report the income depends on whether your activity is a trade or business. You're in a self-employed trade or business if your primary purpose is to make a profit and your activity is regular and continuous.

 

 

The above information was obtained from the following IRS webpage (see link below).  It is in the form of an FAQ where the questioner received a 1099-NEC but believes they are not self-employed and wants to know how to enter their 1099-NEC on their tax return. 

 

W-2 versus a 1099-NEC: How to Report

 

@Kathy789 

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