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posted Feb 23, 2025 4:23:05 PM

My son had an internship at a college over the summer. He received form 1099 NEC for nonemploee compensation from the University. Is this considered self employment?

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1 Replies
Expert Alumni
Feb 23, 2025 5:01:32 PM

Yes, Form 1099-NEC cannot be reported any way other than Self-Employment.

Since the University was not his employer, he will be responsible for paying his FICA tax (Social Security) which is referred to as Self-Employment tax.