1099-NEC, box 1 - sporadic ativity?

[Tushi_Florida]

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?

[DaveF1006]

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.. 

[Tushi_Florida]

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]

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.

[Tushi_Florida]

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]

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.