1099-NEC

[blabrecque]

My wife is employed as a pharmacist by a major medical system.  She met with a pharmaceutical company a few times and consulted about one of their products.  She was paid for her time.  Would this be considered a sporadic activity or was she "self-employed"?  Thank you.

[CatinaT1 · Accepted solution]

No, this is not self employment, this is other income. I would call it an honorarium that is entered as other income. 

Please follow the steps below to enter the income:

1. Login to your TurboTax Account 
2. Click "Federal Wages and Income" from the left side of your screen
3. Scroll  down to "Less Common Income" and click "Show More"
4. Scroll down to "Miscellaneous Income, 1099-A, 1099-C" and click "Start"
5. Select "Other income not already reported on a Form W-2 or Form 1099" and click "Start"
6. On the "Did you receive any other wages?" screen answer "Yes" and click "Continue"
7. Continue until you get to the "Any other earned income" screen, answer "Yes" and click "Continue"
8. On the "Enter Source of Other Earned income" screen select "Other" and click "Continue"
9. On the "Any Other Earned Income" screen enter "Honorarium" for the description, enter the amount and click "Done".

[blabrecque]

Thank you so much for your help!

[dmertz]

To me, your wife providing consulting services in her area of expertise sounds more like self-employment.  However, the IRS is the entity that you must satisfy with the categorization of this income.

[blabrecque]

I guess I didn't describe it very well.  She presented to the salespeople of the company who will be selling the product.