How should 1099-MISC "Hero Pay" from The Ohio Child Care Resource and Referral Association (OCCRRA) for a pre-school teacher be reported? Is this Sched C income?

No. You must answer the questions that follow the entry screen for the 1099-MISC. On the screens that follow, you will also be able to get to the correct screen so the Ohio Hero Pay will not go to self-employment income. 

 

In December 2020, Congress passed the Coronavirus Response and Relief Supplemental Appropriations Act of 2021. The Act provided Ohio with funding to help support professionals with the pandemic. As a result, ODJFS created Hero Pay. This is not considered self-employment income as it is not a business, side work, or a business-like activity where the intent was to make a profit. 

 

Please follow the instructions below:

1. Open or continue your return, if you're not already in it.
2. Search for 1099-misc and select the Jump-to link.
3. Edit your 1099-MISC.
4. Continue past the amounts already entered.
5. Describe the reason for this 1099-MISC as Ohio Hero Pay.
6. Answer None of these apply on the screen Does one of these uncommon situations apply?
7. Answer No, it didn't involve work like my main job for the question Did this involve work that's like my main job?
8. Answer You got it in 2021 for the question How often did you get this income?
9. Answer No, it didn't involve an intent to earn money for the question Did this involve an intent to earn money?
10. Answer the remaining on-screen questions.
11. Your 1099-MISC will flow to Other Income. 

Next, please make sure to delete any Schedule C or associated self-employment forms in your return.

1. Search for Schedule C with the magnifying glass tool on the top of the page.
2. Select the Jump to Schedule C link in the search results.
3. Select No to the question Did you have any self-employment income or expenses? 
4. Click on Tax Tools.
5. Click on Tools. 
6. Click on Delete a Form. 
7. Scroll down to your forms and look for Schedule C and self-employment forms you need to remove and click Delete. 

 

Thank you! Makes more sense. Appreciate the quick reply.

@LenaH I don't see "Tax Tools".  Where is this?

Tax Tools is on the left-hand side of the tax return page.  

 

I don't see a schedule c to delete what are the names of the self employment forms that I would need to delete

If you don't see any sch C or SE forms, then you have no business forms and you entered the 1099-MISC correctly and without issue. Good job!

@tiffany_910

I’m trying to amend a return and add 1099 Misc from hero pay. It’s making me upgrade to deluxe right away? Can you help how can I not upgrade? Ty so much. 

The Hero Pay should be reported on Schedule 1 line 8z as Other income, not as self-employment income.

 

However, TurboTax Online requires Deluxe version or above to report Schedule 1 income.  See this comparison.

 

@Adaye