My husband received a 1099 NEC for the work he did as an Umpire, it is a side job. In 2024, it was the only job he had

This income is considered either self employment or a hobby. You can decide if it is hobby or business income.  This IRS link will help you: Business or Hobby?

 

Key elements:

1. A hobby requires you to report the income you received and under the current tax law, Tax Cuts and Jobs Act (TCJA), no expenses are allowed to be used to reduce the money collected even if you itemize deductions.
2. A business allows you to deduct the costs necessary to obtain the income.  The law explains that 'you must be engaged in the activity to produce a profit'.  The test under IRS tax law is that you must show a profit three out of every five consecutive years to be considered a business.

Once you decide what type of income this is you can use the links below to see how to report.

• How do I report income from self-employment?

IRS Trade or Business Income Definition:

The term trade or business generally includes any activity carried on for the production of income from selling goods or performing services. It is not limited to integrated aggregates of assets, activities, and goodwill that comprise businesses for purposes of certain other provisions of the Internal Revenue Code. An activity is presumed for profit if it makes a profit in at least three of the last five tax years, including the current year.

• Hobby or Business Guidance
• Am I considered self-employed?

If this is a hobby report the income as follows:

Other Miscellaneous Income:

1. Go to the Wages and Income  section of TurboTax
2. Scroll to  Less Common Income > Select  Miscellaneous Income, 1099-A, 1099-C
3. Select Hobby Income and Expense > Enter the income