How Do I Enter 1099-MISC Without Schedule C

[scott-ag]

My son has mad money off his YouTube account, but the payments were made to me because he is a minor. I was advised to add this as Nominee Income, or to enter another entry and deduct the same amount, and then issue my son a 1099 for his taxes.

When entering the 1099-MISC in TurboTax Home & Business 2025, the software is forcing me to enter this on Schedule C as Self-Employmet income. It isn't self-employment income, and I don't want to report it as such. How can I add this as Other Income?

[Vanessa A]

If you are assigning the income as a nominee to your son,  you can entering it as other income and then going back and entering a negative amount.  

To enter the 1099-Misc as non-self-employment income take the following steps:

• Income
• 1099-MIsc under Other Common Income
• Enter the information from the 1099-MIsc
• Continue through and say the work does NOT involve work that is like your main job
• Enter Nominee as the reason for this 1099-Misc
• Select the years you received it
• Say no, to did this involve an intent to earn money

Then you will take the following steps to remove the income:

• Income
• Less Common Income
• Miscellaneous Income
• Other Reportable Income
• Answer Yes to Any Other Taxable Income
• Enter the description such as 1099-Misc received as a nominee
• Enter the amount on the 1099-Misc as a negative number.