How to report income from pre-arranged rides that are not part of Uber, i.e. pick them up at a certain time, not through the uber app, nothing to do with uber?

[Texas Roger · Accepted solution]

You would enter it as general income for which you did not receive a 1099-MISC. It is in the same section where you enter 1099-MISC income. Type 1099-MISC in the search box and click on jump to 1099-MISC. 

[Hal_Al]

You report the income on the same Schedule C that you report your Uber income. It's all the same 'business". After entering your 1099-Misc (or K-1) from Uber, you will get a follow up screen to enter any income NOT shown on a 1099-misc (or K-1)

[junkmail2020]

Is this reported separately from Uber income, i.e. without its expenses? And subject to self employment tax? No minimum before it is subject to self employment tax?

[Texas Roger]

You enter it separately but it ends up on the same income line on the same Schedule C. It is subject to self employment tax because it is self employment income just like your Uber income is. All self employment income regardless of the source is combined to determine how much self employment tax you owe. You can combine your expenses with the Uber expenses and enter them.

[Hal_Al]

There are NOT two separate $400 thresholds before self employment tax is calculated. Your total self employment  is subject to SET.  So, yes, no (additional) minimum before it is subject to self employment tax.

[junkmail2020]

Thanks!