topic When is 1099-MISC box 7 not SE income? Confused about "sporadic activity." in Get your taxes done using TurboTax

When is 1099-MISC box 7 not SE income? Confused about "sporadic activity."

vernnifer — Tue, 04 Jun 2019 22:43:49 GMT

My husband is employed full time as a policeman and provided off duty security sporadically over the winter (10 shifts total) to a private business that had a short term need. We received a 1099-MISC listing the income he earned in box 7. This was a one-time circumstance (he is not a security officer for hire). I've researched and still am unsure. Do I need to file a Schedule C or C-EZ? Or should I list it as "Other Income" (line 21) on my 1040?

I think 10 shifts is probably too much to be considered s...

Opus 17 — Tue, 04 Jun 2019 22:43:50 GMT

I think 10 shifts is probably too much to be considered sporadic. He was engaged in providing services for hire, he did it for a profit, and he was basically freelancing in his usual line of work.

One of the key phrases is "engaged in a trade or business." One could argue that if I helped my neighbor repair her backyard fence and she paid me $100, while I am normally a teacher and didn't even want the money, I was not "engaged in the trade or business" of fence repair or "handymanning" and even though I did provide a service for money, it was not self-employment.

Here, though, 10 shifts freelancing in his usual line of work does not sound like it would pass the IRS if audited.

That is very helpful - thank you!

vernnifer — Tue, 04 Jun 2019 22:43:52 GMT

That is very helpful - thank you!