1099 NEC

[SheriH1]

My husband is a surgeon in a public hospital.  He was asked by a medical sales company to travel 2 times last years to talk about his experience with a specific medical device.  He received a 1099NEC for the fees associated with this.  The NEC includes a fee for his time and reimbursement for travel expenses that he prepaid.  Reading IRS Publications, it sounds like this could be considered sporadic and not self-employment?  I am thinking sporadic because: 1.  It only occurred 2 times, 2.  He is not actively seeking this type of work, 3.  His employment is at a hospital.    If it is not sporadic, should I use the flights and hotel cost as expenses?

[MinhT1]

Although you may consider it as sporadic, the IRS considers that income reported in box 1 of form 1099-NEC is self-employed income.

Your spouse has to file a Schedule C on which he can claim as expenses his travel and hotel costs.