After retiring, I did an "elder fellowship" at a non-profit. I sometimes worked from home but mostly drove to the non-profit and worked in a cube next to employees, volunteers, other fellows. I got a 1099-misc for non-employee compensation (fellowship stipend was less than 1/3 of my pre-retirement salary - this is not contracting at a business and trying to expense commuting). Can I take the expense of driving to the non-profit on sched C or is that disallowed as normal commuting? My "home office" is also the guest room so I can't really claim it is a business office.
I understand that I have to pay FICA on the compensation.
You will have to claim it as self-employment income since it was reported to you on line 7 of the 1099-MISC, in order to have the FICA tax calculate. You cannot deduct these expenses because they would be commuting since you don't have a legitimate home office.
You will have to claim it as self-employment income since it was reported to you on line 7 of the 1099-MISC, in order to have the FICA tax calculate. You cannot deduct these expenses because they would be commuting since you don't have a legitimate home office.