$350 Trainee income

[mattroz87]

Hello.

My wife took a job at a local hotel in 2023 but ended up being there just few days in training and decided to quit. They sent her a paycheck with flat $350 without any withholdings. We tried to reach out to them for 2023 W2 but they haven't been able to send it and the last time we spoke to them they said we will most likely have to report it as 1099-NEC since they never issued her the offer letter (they had big mess in their HR at that time).

If that's a case, my understanding is they don't have to issue any 1099 for income of less than $600. Anyways tht haven't sent us any tax forms at all, w2s or 1099s.

Now, do I report it as 1099 NEC or 1099 Misc? And if I have to report it on schedule c, what do I put on type of business? Trainee?

Thank you.

[PaulaM]

Enter the income in the Less Common Income, Miscellaneous Income section.

1. In TurboTax Online, select Wages and Income on left panel
2. Select Less Common Income
3. Scroll to bottom and select Miscellaneous Income
4. Select  Other income not reported on Form W-2 or Form 1099
5. Keep going until you reach 'Any other earned income' and follow the screens to complete the entry of wages.