Reporting income under 600

Anonymous — Wed, 05 Jun 2019 06:03:52 GMT

My daughter had 2 jobs in 2016 1st job was a 5 figure income the 2nd was a mere 233.00. She did not recieve a w-2 for that job her boss said it did not need to be claimed because it was under 600.Does that apply since her main job was a 5 figure job.

If it was a W-2 job, doesn't matter if she was paid only...

Carl — Wed, 05 Jun 2019 06:03:53 GMT

If it was a W-2 job, doesn't matter if she was paid only one cent. The W-2 is required. But if nothing was issued, then it sounds to me like she was not considered an employee, but instead considered a contractor. If paid more than $600 then a 1099-MISC would be required.
In this case, the 1099-MISC is not required, but the income still has to be reported. However, do not bother reporting such a small amount as business income. Because it's less than $400 she will not be required to pay the additional self-employment tax on it. So just treat it as "other" income. Here's how to enter it in TurboTax so that there's no need to report it as business income.
Under the Personal tab select Personal Income and "I'll choose what to work on".
Scroll down to the Less Common Income heading and under that elect to start/update Miscellaneous Income, 1099-A, 1099-C.
Elect to start Other Income not already reported on a Form W-2 or 1099-MISC
Select YES and continue.
Leave household employee blank, and continue.
Leave Sick or Disability Pay blank, and continue.
Select YES and continue.
Select Other, and continue.
Enter what you did to earn this money, the amount, then click DONE.
That does it.

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Reporting income under 600

If it was a W-2 job, doesn't matter if she was paid only...