https://ttlc.intuit.com/community/taxes/discussion/re-1099-nec/01/3299199#M1234398 <P>If they used 1099-NEC, it needs to be reported as Self-Employment income.</P> <P>That means any expenses directly relating to that income may be claimed, and you need to pay both halves of the FICA tax (Social Security) although you do get a credit for half that tax.&nbsp;</P> <P>&nbsp;</P> <P>Whether you should have been paid as an employee depends on other factors, such as how much control the <I>"employer"</I> had over the person doing the work.&nbsp;</P> <P>&nbsp;</P> <P><A href="https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee" target="_blank">HERE </A>is a link about the difference between employee and contractor.&nbsp;</P> Wed, 03 Apr 2024 17:31:29 GMT KrisD15 2024-04-03T17:31:29Z https://ttlc.intuit.com/community/taxes/discussion/1099-nec/01/3299173#M1234397 <P>Hi,</P><P>My wife received 1099-NEC for a small side job for an employer. Should we file it as self employment income or it is an income that should have been reported on a W-2? We are trying to avoid any complications because it is very small.</P> Wed, 11 Feb 2026 09:17:27 GMT https://ttlc.intuit.com/community/taxes/discussion/1099-nec/01/3299173#M1234397 Nmoein1 2026-02-11T09:17:27Z https://ttlc.intuit.com/community/taxes/discussion/re-1099-nec/01/3299199#M1234398 <P>If they used 1099-NEC, it needs to be reported as Self-Employment income.</P> <P>That means any expenses directly relating to that income may be claimed, and you need to pay both halves of the FICA tax (Social Security) although you do get a credit for half that tax.&nbsp;</P> <P>&nbsp;</P> <P>Whether you should have been paid as an employee depends on other factors, such as how much control the <I>"employer"</I> had over the person doing the work.&nbsp;</P> <P>&nbsp;</P> <P><A href="https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee" target="_blank">HERE </A>is a link about the difference between employee and contractor.&nbsp;</P> Wed, 03 Apr 2024 17:31:29 GMT https://ttlc.intuit.com/community/taxes/discussion/re-1099-nec/01/3299199#M1234398 KrisD15 2024-04-03T17:31:29Z