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Level 1
posted Mar 24, 2020 11:27:05 PM

1099-Misc, Box 3 for Penalty Pay

I received Penalty Pay from my employer and a 1099-Misc as Box 3 (Other Income). When I input this into TurboTax, it then asks me to complete a Schedule C thinking I am self employed which I am not. Do I have to file a Schedule C or is there a better way to do this?

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1 Best answer
Expert Alumni
Mar 25, 2020 6:41:15 AM

No, you are not required to report income from reported in box 3 of form 1099-misc as self-employment income. Please follow the directions below to delete your form 1099-misc:

While in your return, type 1099-misc in the Search box and then select the Jump to link. This will take you directly to the 1099-MISC Summary screen. Select Edit or Delete next to the 1099-MISC you want to change or delete.

Please follow the directions below to re-enter your form 1099-misc correctly:

Since your 1099-misc income was reported in box 3 rather than box 7, you can report it as other income. Please follow the directions below to enter your 1099-MISC form:

  1. Log in and open your return
  2. Click the Federal tab (left side of the screen)
  3. Click the Wages & Income tab
  4. Scroll down to Other Common Income
  5. Click Start/Revisit Form 1099-MISC
  6. Enter the information from Form 1099-MISC and answer the interview questions to report this income.

5 Replies
Level 15
Mar 25, 2020 6:36:19 AM

Please explain more what this penalty pay was for, exactly.  

Expert Alumni
Mar 25, 2020 6:41:15 AM

No, you are not required to report income from reported in box 3 of form 1099-misc as self-employment income. Please follow the directions below to delete your form 1099-misc:

While in your return, type 1099-misc in the Search box and then select the Jump to link. This will take you directly to the 1099-MISC Summary screen. Select Edit or Delete next to the 1099-MISC you want to change or delete.

Please follow the directions below to re-enter your form 1099-misc correctly:

Since your 1099-misc income was reported in box 3 rather than box 7, you can report it as other income. Please follow the directions below to enter your 1099-MISC form:

  1. Log in and open your return
  2. Click the Federal tab (left side of the screen)
  3. Click the Wages & Income tab
  4. Scroll down to Other Common Income
  5. Click Start/Revisit Form 1099-MISC
  6. Enter the information from Form 1099-MISC and answer the interview questions to report this income.

Level 15
Mar 25, 2020 6:55:07 AM


@KatrinaB48 wrote:

 

Since your 1099-misc income was reported in box 3 rather than box 7, you can report it as other income. Please follow the directions below to enter your 1099-MISC form:

If this was wages (income earned from working) that should have been on a W-2, the employee owes their half of social security and medicare taxes and the procedure is different.   For example, if this is a settlement for unpaid overtime.  It is only "other" income if it is unearned -- such as, the employer was caught not paying overtime and in addition to paying the overtime on a W-2, was also required to pay a penalty to each worker. 

 

That's why I asked for more details first. 

Level 1
Mar 25, 2020 3:30:46 PM

So I quit the company and supposedly they didn't pay me the full amount for the hours that I have worked and they didn't pay me it until months later accruing a Penalty Pay for the late payment. This is in the state of California.

Level 15
Mar 25, 2020 3:51:13 PM

After reading a little bit of the California law, and assuming that this 1099 only includes the penalty, and your regular wages were eventually included on your W-2, then I agree with the turbo tax expert. This is “other income”, and is not subject to self-employment tax, although it is subject to regular income tax.  Follow her instructions on how to delete the schedule C and report the income as “other.”