1099-NEC Sporadic Activity

[Cheney]

I worked in the Health Care industry during 2024.  I took one course related to my work and was compensated $1,000 for completing the course. This was a one time event and not business related activity.  Can I report this as sporadic activity?

[Vanessa A]

Was this paid by your employer or someone else?

If this was paid by your employer, it should be reported on your W-2, not on a 1099-NEC.  You would need to contact your employer to get a corrected W-2. 

If this was paid by someone else, then yes, you can report it as sporadic activity.

[Cheney]

Thank you very much.  It was paid by another company.