How do I exclude 1099-MISC income of $9,800 from self-employment tax because the activity is not regular occurring (ie; did not occur in 2015 and will not occur in 2017)?

[SweetieJean]

What type of activity exactly?

[Critter]

A 1099-misc with more than $400 in box 7 is considered Self Employment to the IRS and you must pay SE taxes on it unless you have a really good reason that you don't need to do so even if you only do it in one tax year.

[DoninGA]

Agree...If you enter the $9,800 as Miscellaneous Income and not self-employment income, you will be receiving a letter from the IRS and then have a long conversation on why the IRS is wrong and you are correct.

[SweetieJean]

Right. The IRS is pretty strict on this.

[SweetieJean]

See OP's other post, in which he asks about Section 179. Sure does sound like he's self-employed.

[mark30]

It was consulting income.

[Critter]

Sorry pal but you are self employed so you must file a Sch C.

[SweetieJean]

Answered in comments.