I'm a Police Officer and often provide security as an officer. AmI considerd self employed when I recieve a 1099 mis

[copgirl0338007]

If I work for my employer I can't be self employed so how do I pay the taxes on that income without paying self employment taxes?

[bwa]

If the issuer of the Form 1099 puts the amount in Block 7, they consider you self employed.

Most police "details" are subject to both income and self-employment tax. Police who perform outside duties for a private enterprise are exempt from FICA and Medicare if the services performed at the private enterprise were required by City ordinance. [In such a case, the amounts would be reported as miscellaneous income on page 1 of the tax return.]

A police officer may be subject to self-employment tax [and would need to report the income as business income] in other situations. For example, if the police officer is performing security services and is not an employee of the private employer, the income would be subject to self-employment tax. The income would not be wages, as the police officer would not be an employee of the police department.

See INFO 2002-0187 from IRS's Office of Chief Counsel at http://www.irs.gov/pub/irs-wd/02-0187.pdf