1099-NEC for course attended

[Steve8329]

I received a 1099-NEC for a $750 payment for attending a training class (they were funded out of a federal grant I believe), but I am not self-employed.  TurboTax Premier wants me to start a Schedule C, but this was a one-time course and, again, I am not self-employed and have no business to declare.  Would this be filed correctly under the 1099-NEC tab and selecting the "sporadic activity" option or going to Miscellaneous income and utilizing the "Other reportable income" option, or some other way?  Thanks.

[AliciaP1 · Accepted solution]

Yes, if the training class was for personal growth only, then you should select the "sporadic activity" option.

If the training class was necessary to continue a form of employment, you can offset the income of the granted tuition by the cost of the class.