I work for an individual as a second job as a helper on a farm, how do I file my 1099-MISC

[ddwf]

I don't have a business, i just work on his farm

[Cattlerancher · Accepted solution]

If the income is reported in box 7 (nonemployee Compensation) you are considered self employed, the income is subject to 15.3% SE tax after about $400 of earnings. Normally your employer pays half (7.65%) and you pay half (7.65%).

If you object to being a contract laborer for the farm you can contact the farmer and ask for a W-2 instead. There is also a way to contest this through the IRS by filing IRS form 8919.