ETM
Level 2

Frequency and 1099-NEC

I am helping my daughter with her taxes.  She only received one 1099-NEC, although she should have received three.  Two of the organizations are refusing to provide her with the documents.

She is a college student who is a referee for some of the local hockey associations.  She does it for spending money.

Total for the three organizations is $2977.  Her total income for the entirety of the year is ~$4500, most of that being a scholarship. Her tax liability comes to around $600.  That just seems a bit excessive for the income.

I saw something regarding making a profit, which I would agree that she is doing.  Then I saw about the frequency.  How does that factor in and how does Turbo Tax address that? She maybe engages in such activities once a weekend during the season which goes from about October - March, taking holidays off.