Hi, My daughter got a 1099misc. She was hired by a photo company to do 2 days of shooting for 600.00. She is not self employed. Not sure how to fill form C or if needed?

[BobinCT]

Is she a dependent of yours?  Is that her only income for 2017?

[BobinCT · Accepted solution]

This is considered "self-employment income" even though it seems an odd term since she isn't operating a business of her own.  Anyway, that is how you enter it.  This means that she will have to pay self employment tax (Social Security and Medicare) on the $600 even though she will have no income tax.

[ed-reeg]

Hi,

She is filing separately, not as my dependent.  She has a part time job at Penny's.  Her total income from that was about 4500 or so in 2017.  She took this photo job with the company that gave her the 1099misc for two days of work to get some extra money.  The 600 is listed in box 7 (nonemployee)

Thanks,