1099-NEC, box 1 - sporadic ativity?
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Tushi_Florida
Level 2

1099-NEC, box 1 - sporadic ativity?

Hi

 

I received a one-time payment for [blog]posts I have written for 3 months for one of the websites (the agreement was drafted for consulting job).

 

I have not done this type of work for this site before or afterward, or any other sites.

 

Can I report it as a sporadic activity on schedule 1, line 8 rather than file schedule C?

 

 

5 Replies
DaveF1006
Employee Tax Expert

1099-NEC, box 1 - sporadic ativity?

It depends. It is a contract position that can be classified as self-employment income, even though it is a sporadic activity. You performed a specific service and got paid for it. As a tax professional, I would report this as Schedule C income.. 

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Tushi_Florida
Level 2

1099-NEC, box 1 - sporadic ativity?

but if one is not engaged in that type of 'business and trade' activity with regularity and continuity and it was with just one entity, only one time, for a fixed time period and no more afterward, I do feel that it should qualify for sporadic or hobby activity (I don't know which is more appropriate here).

 

what do you say?

ColeenD3
Employee Tax Expert

1099-NEC, box 1 - sporadic ativity?

It doesn't have to be  'business and trade' activity with regularity and continuity. You went into this with a profit motive, correct? You did this to earn money. If you had been an employee, you would have gotten a W-2. A hobby is something you do for fun and maybe you were able to get a little something for it. An example would be a stamp collector who sells the odd stamp.

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Tushi_Florida
Level 2

1099-NEC, box 1 - sporadic ativity?

the way you say then nothing could qualify for a sporadic activity and that it against common sense. I agree it is a nuanced area, not as straightforward. I can't with honesty say I am in trade or business for profit for what I did in this instance.

DaveF1006
Employee Tax Expert

1099-NEC, box 1 - sporadic ativity?

It depends. You can claim that you are not in a trade or business for profit.  i was was just suggesting you report as Self-Employed income as a best practice. it is possible you could receive residual income in the future on this because whether you realize it or not, you are now a published writer.

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