Should I file a form for a contracted tutoring position in which I made 115 in 2018 and no takes taken out?

[jjjjlr]

  I got hired as a contracted tutor in June of 2018 and the first positions arrived in December of that year. I am paid a flat 23 per hour for in-person and 15 per hour for online.  I made 115 in December with no taxes taken out, no mileage reimbursement, no tolls or gas reimbursement.  What form should I file due to no taxes being taken out? Lynne

[Critter · Accepted solution]

You can report it as other income on Sch 1  line 21 for this year ... when you earn more than $400 and/or you have expenses to claim then you will switch to the Sch C. Here's how to enter it in TurboTax.

·         Click the Federal Taxes tab ( Personal in the Home & Business version)

·         Click Wages & Income. (Personal income in the H & B version)

·         On the screen "Your 2018 Income Summary," scroll all the way down to the last section, "Less Common Income."

·         Click the Start or Update button for the last topic, "Miscellaneous Income, 1099-A, 1099-C."

·         On the next screen, "Let's Work on Any Miscellaneous Income," scroll down and click the Start or Update button for the last topic, "Other reportable income."

·         The next screen asks, "Did you receive any other taxable income." Click Yes.

·         On the next screen, "Other Taxable Income," enter a description and the amount. Click Continue.

·         On the next screen click Done.

The income will be reported on Sch 1 line 21 with the description that you entered.

[TaxGuyBill]

Line 21 versus Schedule C has nothing to do with if it is $400 or more.  If it is a 'business', it goes on Schedule C regardless of the amount (and will count as 'earned' income).  If it is a not a business (such as a 'hobby' or an isolated rare source of working), it goes on Line 21.

[SweetieJean]

I agree.