If a police officer works a security detail and receives a 1099-NEC, is the income considered self employment or should've been on a W2?

[SharonD007]

It depends.  Is the security detail your regular job? 

[caitlin-m-shipman]

No. The day job is a police officer, the security detail is extra work when he is off duty. A grocery store pays police officers to provide security. They are in their police uniform and still have their authority as a police officer, but are paid by the grocery store. 

[KrisD15 · Accepted solution]

That is probably something you would need to talk with the department you work for about, but I am GUESSING it would be Self-Employment and reported on Form 1099-NEC and my reasoning is this-

You don't wear a store uniform, the store does not supply your police uniform and the store does not train you. 

When working security, the store is not paying into your state retirement and can't. 

This puts the burden on you to report the income as Self-Employment income and pay FICA as Self-Employment tax. 

[KP63]

Do you know if Off duty milage can be used as an expense? Basically the department charges milage for using their car and they require non owners car insurance.  The milage has to be paid to the department for the use of the car only when working off duty.  

[RobertB4444]

Yes, if you have 1099-NEC income from working an outside job then that is self-employment income for you.  All expenses that are necessary to earn that income are deductible on your tax return from the 1099-NEC income.  So reimbursing the department for use of their car on side jobs definitely counts.  Don't enter the amount as a mileage deduction, though.  Because you paid it out of pocket to the department I would enter it as car rental costs and just enter the total amount that you paid the department.

@KP63