1099NEC

kochert1985 — Wed, 18 Feb 2026 13:04:52 GMT

Husband delivers flowers for niece's shop a couple times a year and she pays him. Not clear on new 1099NEC form - guess it depends on whether he is considered self employed. Help - checking "other" box treats it like last year other option want to tax it.

Re: 1099NEC

Vanessa A — Wed, 18 Feb 2026 13:36:00 GMT

Yes, he is likely considered self-employed.

If your husband is delivering flowers for your nieces shop just when he wants to do it, she pays him and she is not his employer, then he would be considered an independent contractor which is the same as self-employed. So you would not check other, you would check the box for self-employment.

The income and expenses as an independent contractor will be reported on Schedule C which is part of your overall tax return. If he is using his vehicle to make the deliveries than he would be able to claim vehicle expenses or mileage as well as other expenses he may incur with doing deliveries.

This also means he will be subject to the 15.3% SE Tax if his profit was more than $400. If he did not pay Self Employment (SE) Taxes in 2025, and if you plan to do this again and will make more than $400 in 2026, it may be a good idea to make estimated quarterly payments to avoid penalties and interest.

Taking Business Expense Deductions

topic 1099NEC in Tax law changes

1099NEC

Re: 1099NEC