How can I report 1099-NEC income properly as survivor income, not subject to self-employment taxes? My mother received insurance commissions earned by my late father.

[amy-miles-POA4-molly-miles]

My father passed away in 2014. My mother has been receiving his commissions since then as his survivor. CPA I hired for 2023 tax return advised income earned by someone else is not subject to self-employment tax by the survivor.

[AmyC]

It is not business income so let's go through the steps. Online and desktop have a little difference but this should get you through either one.

1. Open your return to the federal income section
2. Select income from Form 1099-NEC
3. Enter the information from your form
4. Continue
5. Describe the reason
6. Continue
7. Does one of these uncommon situations apply?
8. Select not earned, sporadic, hobby - the screenshots different -
   • online, select hobby
   • desktop chooses sporadic
9. Continue
10. See the NEC summary
11. Done

I am very sorry for your loss.