No. Self-employment income (reported in Box 7 of a 1099-MISC) is subject both to ordinary income tax and to the self-employment (SE) tax. The SE tax is for Medicare and Social Security. It's a tax that would have been withheld if he had been an employee and not self-employed.
No. Self-employment income (reported in Box 7 of a 1099-MISC) is subject both to ordinary income tax and to the self-employment (SE) tax. The SE tax is for Medicare and Social Security. It's a tax that would have been withheld if he had been an employee and not self-employed.
But see this, and decide if you wish to follow through:
<a rel="nofollow" target="_blank" href="https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee">https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-or-employee</a>
The link, if it does not work for you (it did not work for me) is a discussion on the IRS page: