I am a firefighter/EMT. I am the VP of the local union. I received a 1099-MISC and box 7 (non employee compensation) is filled out. Am I considered self employed?

[ColeenD3]

Yes, for that income since it was for non-employee compensation (Box 7). If you did not receive a Form W-2, you will have to enter the income on Schedule C.

If you received a 1099-misc, follow these steps:

You can enter a 1099-MISC on the 1099-MISC Summary screen.

1. Open or continue your return.
2. Search for 1099-misc.
3. Select the option to go to the 1099-MISC section.
4. Select Yes to Did you get a 1099-MISC?
   • If you need to enter another 1099-MISC, select Add Another 1099-MISC to enter a new one.
5. Enter the information from your 1099-MISC.
   • If your form has an amount in more than one box, you’ll need to enter them as separate 1099-MISC forms. We’ll help you with that.

[stevan81785]

I guess where i'm confused is why am I being taxed for self-employment on Union Dues reimbursement? I understand having to pay federal taxes, but why the added self-employment tax?

[ColeenD3]

You are not wrong. This is what the IRS has to say:

Employee business expense reimbursements.

Do not use Form 1099-MISC to report employee business expense reimbursements. Report payments made to employees under a nonaccountable plan as wages on Form W-2. Generally, payments made to employees under an accountable plan are not reportable on Form W-2, except in certain cases when you pay a per diem or mileage allowance. For more information, see the Instructions for Forms W-2 and W-3, and Pub. 463. For information on reporting employee moving expense reimbursements on. 1099-MIsc

If you want to dispute this, you will have to go back to the issuer.