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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.
- If you're in a self-employed trade or business, you must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship). If you're self-employed, you'll also need to complete Schedule SE (Form 1040), Self-Employment Tax and pay self-employment tax on your net earnings from self-employment of $400 or more.
- There's no withholding of tax from self-employment income. As a self-employed individual, you may need to make estimated tax payments during the year to cover your tax liabilities. Refer to Form 1040-ES, Estimated Tax for Individuals for more details on who must pay estimated tax.
- If you're not an employee of the payer, and you're not in a self-employed trade or business, you should report the income on line 8j of Schedule 1 (Form 1040), Additional Income and Adjustments to IncomePDF and any allowable expenses on Schedule A (Form 1040), Itemized Deductions. Refer to Not for Profit Activities in Chapter 1 of Publication 535, Business Expenses for allowable nonbusiness expenses.
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
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