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