https://ttlc.intuit.com/community/taxes/discussion/1099-nec/01/3491438#M1291918 <P>I serve as Judge of Elections (an elected post) for our local polling place. For the first time, this year I received a 1099-NEC form because I filled in for a special election which put me right at the $600 limit. When filling out the 1099-NEC form on TurboTax, it wants to link to a Schedule C. Does this qualify as a trade or business under Section 199A?&nbsp;</P> Mon, 17 Feb 2025 21:07:21 GMT wbcarnes_3 2025-02-17T21:07:21Z https://ttlc.intuit.com/community/taxes/discussion/1099-nec/01/3491438#M1291918 <P>I serve as Judge of Elections (an elected post) for our local polling place. For the first time, this year I received a 1099-NEC form because I filled in for a special election which put me right at the $600 limit. When filling out the 1099-NEC form on TurboTax, it wants to link to a Schedule C. Does this qualify as a trade or business under Section 199A?&nbsp;</P> Mon, 17 Feb 2025 21:07:21 GMT https://ttlc.intuit.com/community/taxes/discussion/1099-nec/01/3491438#M1291918 wbcarnes_3 2025-02-17T21:07:21Z https://ttlc.intuit.com/community/taxes/discussion/re-1099-nec/01/3491484#M1291946 <P><SPAN style="font-size:14px;">No. &nbsp;You are not engaged in the activity to produce a profit or carrying on a trade or business for your livelihood. &nbsp;You can report this as other income by selecting '<STRONG>Hobby'</STRONG> when entering your 1099-NEC. This will carry the income to Schedule 1, Line 8z and then to Form 1040, line 8.</SPAN></P> <P><IMG style="width:58.01%;" src="https://lithium-response-prod.s3.us-west-2.amazonaws.com/turbotax.response.lithium.com/RESPONSEIMAGE/77525dd9-5013-4cbe-8642-90a153aa41f5.default.png" /></P> <P>&nbsp;</P> Mon, 17 Feb 2025 21:16:03 GMT https://ttlc.intuit.com/community/taxes/discussion/re-1099-nec/01/3491484#M1291946 DianeW777 2025-02-17T21:16:03Z