1099NEC

[mfeinberg]

My daughter, between W-2 jobs, did a one time contract job earning under $600 (she was hired to work at an event).  She did not receive a 1099 or any other document because it was under $600.  Where do I enter this?   Not sure where to enter this as she is not considered self-employed or running a business.

Thank you.

[AliciaP1]

As a contractor, the IRS considers her self-employed for that time.  But, self-employed individuals with less than $400 in net income (income less ordinary and necessary business expenses) do not need to file a return.  If she had other earned income for the year it may still be beneficial to report the income and expenses as a loss could offset some of her income and reduce her tax liability.

See Am I considered self-employed? and What self-employed expenses can I deduct? for more information.