My wife worked as a photographer for a 1099 Self Employed business as a helper, what do I need to do?

[jpix42]

She assisted a professional self employed photographer as a second camera for a few weddings this year.

[VolvoGirl]

I assume she got a 1099NEC or got paid in cash?   She files it as self employment too.  

She is the owner of her own self employment business.  You are in business for yourself.  Use your own info.  The people or company that pays you is your customer or client.  You are considered to have your own business for it.  YOU are the business.

You need to fill out schedule C for self employment business income and pay self employment tax in addition to regular income tax on it.  The SE tax is to pay Social Security and Medicare tax that wasn't taken out like on a W2.

You use your own name and ssn or business name and EIN if you have one.   You should say you use the Cash Accounting Method and all  income is at risk.  After you put in your income and expenses  if your net profit is $400 or more you will pay 15.3% for 2013  Self Employment tax in addition to your regular income tax.  The Schedule SE will be automatically filled out for it.

You can enter Self Employment Income into Online Deluxe or Premier but if you have any expenses you will have to upgrade to the Self Employed version.

How to enter income from Self Employment

https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...

Here is some IRS reading material……

IRS information on Self Employment

http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Self-Employed-Individuals-Tax-Center

Pulication 334, Tax Guide for Small Business

http://www.irs.gov/pub/irs-pdf/p334.pdf

Publication 535 Business Expenses

http://www.irs.gov/pub/irs-pdf/p535.pdf

[PattiF]

You would enter the income that your wife earned as a photographer's helper as self-employment. If she did not receive a 1099-NEC from the photographer, the income can be entered without a form. If there were any expenses from the weddings, such as mileage or supplies, they can be deducted from the income. The self-employment income and expenses will transfer to a Schedule C that will be included in your return.

To enter your 1099-NEC, please follow the steps below:

1. Open your return.
2. Search for 1099-NEC with the magnifying glass tool at the top of the page.
3. Click on the Jump to 1099-NEC link at the top of the search results.
4. Click Add a 1099-NEC.
5. Enter the information as shown on your form.

Please see this TurboTax Help article to see where to report your expenses.