Hello. I am seeking clarification regarding the classification of my income reported on a 1099-NEC and whether I should be considered self-employed or if I can report extra income on my Form 1040 without filing as self-employed.
Last year, I worked in Italy for one month for a U.S. university. My role involved assisting students/professors with their stay/language/helping with reservations, given that I am Italian. My assistance was sporadic, primarily limited to the first week, with the remainder of my support provided mainly through phone calls and text messages and few in-person visits. I was compensated for this work, particularly considering that I covered my own travel expenses to Italy.
This was a one-time engagement, and I do not own a business. Furthermore, as a foreign national on an H-1B visa, I am not legally permitted to work in the US for any employer other than my sponsoring company. I accepted this opportunity specifically because it took place in Italy, where I could legally work, and it allowed me to visit my family while earning extra income without much effort considering that I was still working (remotely) for my main job during that month.
Given these circumstances, should I classify this income as self-employment, or can I report it as "Other Income" on Form 1040? The compensation was over 600$. However, in the 1099-NEC form there is written " If you are not an employee but the amount in box 1 is not self-employment (SE) income (for example, it is income from a sporadic activity or a hobby), report the amount shown in box 1 on the “Other income” line (on Schedule 1 (Form 1040))".
I do believe this was a sporadic activity given the circumstances I described. What do you think? Or was I a self employed?
If I must report it as self-employment, would I be eligible to deduct my flight expenses as a "business-related" cost?
I would greatly appreciate any guidance you can provide. Thank you for your time and assistance.
Federica
