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Level 2
posted Mar 7, 2023 8:26:16 PM

Gave a lecture for a fee and got 1099-NEC. Is that "materially participating" in business?

I have a regular job as an academic and get a W2 form. Once this past year, I gave a lecture at another university and received an honorarium, and so I got a 1099-NEC for that.  So I'm now being treated as self-employed by my own business, which is Education. This is fine, I guess, but I'm confused about how to describe my participation in my "business." I am a full-time educator, but the lecture for which I received the 1099-NEC was not full-time work. It was a one-off. So to the question of whether I "materially participate" in my business of Education, I'm guessing the answer is "no"?  Although I materially participate in a job in education that gives me a W2, I do not materially participate in my self-employment education "business." Please confirm if this sounds right to you.

0 4 789
4 Replies
Level 15
Mar 7, 2023 8:43:32 PM

Sounds right. When you report the 1099-NEC you will have the opportunity to say it is other income not related to a business. 

Level 2
Mar 8, 2023 5:08:59 PM

@Bsch4477 , where does it give me the opportunity to say this income isn't related to a business? I didn't get prompted for that. Maybe I should delete and start again?

Returning Member
Mar 8, 2023 5:11:16 PM

Definitely is "materially participating."

Level 15
Mar 8, 2023 7:42:38 PM

Income >Choose what to work on >Less common income >Other income not already reported >other wages—yes

continue until Source of other earned income >Other 

 

enter “lecture fee on 1099-NEC” and amount. 

Result appears as other earned income on your 1040 line 1h.