On 1099, does it matter where income is reported: Box 1 or Box 7? Often, labor and rents are combined in Box 7.

[benturney]

I receive payments 

[PatriciaV]

Yes, in most cases, how the income is reported can make a difference on your tax return.

Form 1099-MISC Box 1 reports "Rent," which is reported on Schedule E and not generally subject to self-employment taxes.

Box 7 reports "Non-Employee Compensation," which the IRS interprets as Self-Employment income for Schedule C. This income is subject to SE Tax.

If, however, you report your rental activity as a business (Schedule C), then both Box 1 and Box 7 would be included on Schedule C and subject to SE Tax. In this case, how the income was reported would not make a difference on your return.