My husband is a volunteer for the EMS in town and receives a 1099misc at the end of the year for a stipend he gets where do I add this, it is not a business?

prucialobo — Wed, 05 Jun 2019 22:43:23 GMT

Generally, payments of this nature - to emergency service...

ToddL — Wed, 05 Jun 2019 22:43:24 GMT

Generally, payments of this nature - to emergency services volunteers - are modest amounts intended to offset the expenses they incur as a consequence of volunteering (e.g. lost wages, travel costs, out-of-pocket equipment and training).

If that is the case, you can enter an offsetting expense to reduce or eliminate any income from the 1099-MISC. If it is actually a form of pay (compensation), do not enter any "expense" amount.

To report the 1099-MISC income:

Enter the 1099-Misc in the Other Common Income section (Enter "1099misc" in the Search Box and Select "Jump to 1099misc")
Indicate that it is a "EMS Volunteer Svcs", that it does not involve work like your main job, and that it did not involve an intent to make money, and is not a recurring payment (received in the past or expected in the future).
The income will be reported on line 21 of your return.

To enter the expense:

Go to Less Common Income, Miscellaneous Income and Other reportable income (enter "other reportable income" in the Search Box and Select "Jump to other reportable income")
Continue to the screen "Other Taxable Income". Enter the description as "EMS Volunteer Exp" and the amount as a negative number. These are NOT wages.

A corresponding negative amount will be entered, and line 21 will be zero. See the attached screenshot example (different descriptions, but still offsetting).

topic My husband is a volunteer for the EMS in town and receives a 1099misc at the end of the year for a stipend he gets where do I add this, it is not a business? in Deductions & credits

My husband is a volunteer for the EMS in town and receives a 1099misc at the end of the year for a stipend he gets where do I add this, it is not a business?

Generally, payments of this nature - to emergency service...