1099-NEC

[wbcarnes_3]

I serve as Judge of Elections (an elected post) for our local polling place. For the first time, this year I received a 1099-NEC form because I filled in for a special election which put me right at the $600 limit. When filling out the 1099-NEC form on TurboTax, it wants to link to a Schedule C. Does this qualify as a trade or business under Section 199A? 

[DianeW777 · Accepted solution]

No.  You are not engaged in the activity to produce a profit or carrying on a trade or business for your livelihood.  You can report this as other income by selecting 'Hobby' when entering your 1099-NEC. This will carry the income to Schedule 1, Line 8z and then to Form 1040, line 8.