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New Member
posted Jun 3, 2019 11:11:10 AM

I became a Rodan & Fields consultant in 2017 but only earned $278. Can I claim this amount under line 21 "miscellaneous income" or do I need to file as self-employed?

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1 Best answer
Employee Tax Expert
Jun 6, 2019 8:21:42 AM

It's considered self-employment income if your work involved an intent to earn money.  If you only have $278 there will be no self-employment taxes.

If you have no expenses, then a Schedule C-EZ will be used and you can file with TurboTaxDeluxe (online). If you have expenses to deduct, you will need TurboTax Self-Employed version.

Line 21 miscellaneous income is for items such as:

  • prizes and awards
  • jury duty pay
  • income from renting personal property
  • reimbursed expenses

https://apps.irs.gov/app/vita/content/globalmedia/4491_other_income.pdf

1 Replies
Employee Tax Expert
Jun 6, 2019 8:21:42 AM

It's considered self-employment income if your work involved an intent to earn money.  If you only have $278 there will be no self-employment taxes.

If you have no expenses, then a Schedule C-EZ will be used and you can file with TurboTaxDeluxe (online). If you have expenses to deduct, you will need TurboTax Self-Employed version.

Line 21 miscellaneous income is for items such as:

  • prizes and awards
  • jury duty pay
  • income from renting personal property
  • reimbursed expenses

https://apps.irs.gov/app/vita/content/globalmedia/4491_other_income.pdf