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Level 2
posted Mar 12, 2022 11:58:57 AM

1099-NEC - Concern

I had a long employment period with a company (as a W2), and switched employers late last year around October. 

My previous employee needed me to do some additional work for them, so on two occasions I agreed. I worked 2-3 days and made around $12K for this. I received a 1099-NEC form for this income.  

 

I really do not see how this could be considered a business, but I don't want to get a red flag from the IRS. 

This was nothing that continued or extended beyond that. My question is this, IF I must consider this as self-employed income on a business, am I allowed to claim expenses for the whole year (like home-office, cell, etc)? Even though these services were rendered in a short period of time during 2021.

 

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1 Best answer
Employee Tax Expert
Mar 12, 2022 12:16:51 PM

The additional work for your previous employer would be considered self-employment income

 

For tax purposes, self-employment income includes any part-time businesses or "side work" performed in which you are in business for yourself, rather than another person. You are also considered self-employed if you engage in business-like activities where you intend to make a profit. 

 

To start your Schedule C, please follow the instructions below:

  1. Open or continue your return
  2. Search for schedule c and click the Jump to link in the search results
  3. Answer Yes to Did you have any self-employment income or expenses?
  4. Follow the onscreen instructions

Lastly, you can only deduct the expenses related to the income earned for the 2-3 days you worked for your Schedule C income. You cannot deduct expenses for the entire year. 

1 Replies
Employee Tax Expert
Mar 12, 2022 12:16:51 PM

The additional work for your previous employer would be considered self-employment income

 

For tax purposes, self-employment income includes any part-time businesses or "side work" performed in which you are in business for yourself, rather than another person. You are also considered self-employed if you engage in business-like activities where you intend to make a profit. 

 

To start your Schedule C, please follow the instructions below:

  1. Open or continue your return
  2. Search for schedule c and click the Jump to link in the search results
  3. Answer Yes to Did you have any self-employment income or expenses?
  4. Follow the onscreen instructions

Lastly, you can only deduct the expenses related to the income earned for the 2-3 days you worked for your Schedule C income. You cannot deduct expenses for the entire year.