Is this considered self employment with a 1099-Misc

Forum|Forum|4 months ago
February 24, 2026
1 reply
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My son received a 1099-MISC with wages reported in 1099-MISC box 3 - Other Income, all other boxes are empty. This money was received/earned for participating in career/trade education classes at the local community college. It was a program sponsored by the local government taught through the college. He received an income per hour for attending classes and learning about the different trades.

Entering this into the software, is checking "No, it didn't involve work like your main job?" since he doesn't have a job, but was taking this to learn about different trades and their jobs the correct answer? Additionally, since his intent was to take these classes to learn about and prepare for application and entry into the trades, is "No, it didn't involve an intent to earn money." the correct option?

Looking to complete this correctly, as refund/pay in changes drastically depending on how this is answered. Answering one way makes him self-employed, but I don't really think he was. Looking for clarification and assistance.

Not A Product Question

rjs

Level 15

You're right. It's not self-employment. Saying it didn't involve work like his main job, and didn't involve an intent to earn money sounds right. That will report it as other income on Schedule 1 line 8z. I think that's the right way to report it.