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Level 2
posted Mar 17, 2023 5:37:42 PM

Frequency and 1099-NEC

I am helping my daughter with her taxes.  She only received one 1099-NEC, although she should have received three.  Two of the organizations are refusing to provide her with the documents.

She is a college student who is a referee for some of the local hockey associations.  She does it for spending money.

Total for the three organizations is $2977.  Her total income for the entirety of the year is ~$4500, most of that being a scholarship. Her tax liability comes to around $600.  That just seems a bit excessive for the income.

I saw something regarding making a profit, which I would agree that she is doing.  Then I saw about the frequency.  How does that factor in and how does Turbo Tax address that? She maybe engages in such activities once a weekend during the season which goes from about October - March, taking holidays off.

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1 Replies
Expert Alumni
Mar 17, 2023 6:04:43 PM

If she is being claimed on your return as a dependent, she may have a modified standard deduction and with self-employment, there are no taxes withheld, so it will look like more tax due than a job with a Form W-2 which has withholding every pay check. 

Is this the screen you meant?

 

It sounds as if she does the referee work regularly, so it would not apply to this case. If she was a contestant on Jeopardy and won $10,000, that would not be a regular activity and would not be taxed as self-employment income. 

She may have additional expenses for this self-employment, such as mileage to games, whistles, uniforms, or other supplies required for her to do this work. She may qualify to deduct those expenses against her self-employment income. 

To enter the income that was not on a Form 1099-NEC, in the Schedule C section with Expenses and Income, click on Add income for this work. 


And check Other Self-employed income, includes cash and checks. You can enter the payments from the two organizations that did not provide Forms 1099-NEC