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Level 2
posted Mar 5, 2022 2:38:02 PM

1099-NEC For Church Service but no small business

Hi,

I recently started at a church that pays when I serve in the church band. Received a 1099-NEC but when I enter it in the business income section it prompts me to describe my business to which I enter, "band member for Sunday church services". Then it prompts me for info about my business. I don't have a business though. How should  proceed with entering this additional income correctly? Thanks.

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8 Replies
Level 15
Mar 5, 2022 2:50:32 PM

Technically since you're self-employed you do have your own business so just complete the information as you can there are no wrong answers.

Level 2
Mar 5, 2022 6:42:18 PM

Ok thanks. I guess it doesn't matter that this isn't my main job. I usually play twice a month.

Level 2
Mar 6, 2022 6:51:36 PM

Another followup, in the 1099-NEC section should this type of activity be marked as a hobby activity vs having to input business information?

Expert Alumni
Mar 6, 2022 7:12:28 PM

You can claim it as hobby income, but you cannot deduct any applicable expenses you may incur.

 

If you report you are self-employed, even as a side-job, you are eligible to deduct business expenses.

 

You can see What self-employed expenses can I deduct? to help identify potential deductions.

 

@rdigges

Level 2
Mar 6, 2022 7:16:35 PM

Ok, If I go the route of not using hobby income but I don't have a business set up. Am I just using my personal info in the business sections? 

@AliciaP1 

Expert Alumni
Mar 6, 2022 7:27:04 PM

Yes, that is the correct information to use for reporting.

Level 2
Mar 8, 2022 8:27:19 PM

I believe I have filled it out correctly. I selected when prompted for a  business code I used the "9999999" code for miscellaneous and selected "cash method" as my accounting method. Also, selected "No' to playing an active role in the business (I don't think I serve over 500 hours a year) and "no" for qualified business income. Hopefully, I am not missing anything.

 

@AliciaP1  thanks again for the help

Level 15
Mar 9, 2022 3:39:26 AM

If you are filing a Sch C as a sole proprietor and you are the only worker then selected "YES" to playing an active role in the business since it didn't run itself.