I do I record a 1099-Misc? It's taxable fringe benefit (legal services). I'm retired & did not work for this $17. TT doesn't seem to address nonemployee compensation.

[ne-hamilton]

I'm not employed and don't have a business.  This is a taxable fringe benefit for a retiree.

[LauraShine]

If your 1099-MISC has an amount in Box 7 (Nonemployee compensation), the payer did not consider you an employee. Instead, they are treating you as a self-employed worker, also called an independent contractor.

Common examples of nonemployee compensation

• Payments to an independent contractor, consultant, freelancer, or other independent worker
• Commissions paid to a nonemployee salesperson
• Director fees
• Exchanges of services between individuals in the course of their trade or business
• Witness or expert witness fees

If you feel the payer incorrectly report your income in Box 7, contact them directly. If an error was made, they will issue you a corrected 1099-MISC and also refile the form with the IRS.

Note: The IRS considers anything in box 7 of 1099-MISC to be self-employment income. Enter the 1099-Misc income, under Other Common income / income from a 1099-MISC.

Instructions

1. Open your return.
   (To do this, sign in to TurboTax and click the Take me to my return button.)
2. Search for “1099-misc” at the top. In the search results, click the “Jump to” link.
3. Now follow the screens to enter your 1099-MISC info and answer some questions.
   • If you have already entered at least one 1099-MISC - Click Add Another 1099-MISC to enter a new one.

Whether your 1099-MISC is for Self-Employment, Rent, Royalties, a Lawsuit Settlement, Fishing, or any other reason, enter it on the 1099-MISC screen as instructed above. We’ll link your form to the correct income section of your return after you answer a few questions.

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https://ttlc.intuit.com/replies/4770594