I have a 1099 misc. I didn't work for the purpose of pay. The program owner is self employed. I am not self employed. The income was an honorarium. How do I file that?

[tkdkid17]

I taught dance for a children's musical and I worked for the purpose of helping and I love doing it. I was given pay as an honorarium, not income. I know it is still taxable, but I am not 'self employed' I can't find where to file for an honorarium anywhere.

[Opus 17]

You performed services (taught dance) in return for money.  99% of the time, that makes it self-employment income.  If the money is reported in box 7 of the 1099-MISC, you can force Turbotax to treat it as "other income" not subject to self-employment tax, but you will probably get an inquiry from the IRS.  To force Turbotax to treat it as other income, answer all the test questions as no -- not done for profit, not similar to your regular job, will not do it again, and so on.

Performing a service for income is almost always "work" and considered self-employment.  The key phrase is that you are engaged in an "ongoing trade or business."  If you are not engaged in teaching dance as an ongoing trade or business, and this was really just a one time thing, then you may succeed in convincing the IRS not to tax this as self-employment income when and if they send you a letter.  However, if you happen to be a choreographer in your regular job in any capacity, you probably have no chance treating this side income as not self-employment. 

[Hal_Al]

There is a "one time gig" exception to  a 1099-Misc (box 7) being self employment. 

The IRS considers anything in box 7 of 1099-MISC to be self employment income. TurboTax (TT) aggressively steers you in that direction, even if the amount is in box 3. If you try reporting box 7 income as anything else, you chances of hearing from the IRS are very high.

That said, the key to getting TT to treat it as other income is to follow these steps:

Enter the 1099-Misc

On the next screen Describe what the payment was for

On the next screen select "none of these apply"

On the next screen select "No it didn't involve work like my main job"

On the next screen select "I got it in 2019" ONLY

On the next screen select No, it didn't involve intent to earn money

TT will put the amount on line 8  of Schedule 1 as other income

References:  http://www.journalofaccountancy.com/Issues/2009/Jul/20091639.htm

https://ttlc.intuit.com/questions/1313326-got-letter-from-irs-about-1099-misc-saying-i-may-be-liable...