I worked as online tutor for Chegg, Inc, received 1099-MISC box 7. I only did it in 2017 as a hobby. I don't know how should I file it? Is it non self-employment?

[mmmmmwm]

I worked as online tutor for Chegg, Inc, it is education service company. I don't think it is self-employment, but not sure. I only did it for a hobby, and only in 2017. Since I received 199-MISC with box 7, compensation, how should I file it?

[HelenaC]

It is self-employment income per IRS. https://ttlc.intuit.com/replies/3300954

See also How does my side job affect my taxes?

[mmmmmwm]

Why am I considered self-employed? Can it be the income from a hobby and report on line 21?

[HelenaC]

No, this was not hobby income because you tutored for Chegg to make a profit. The IRS considers you working for yourself and you owe self-employment (SE) tax. SE tax is social security and medicare. The only way to pay SE tax is to fill out a Schedule C Profit and Loss From Business.

These are the tax rules.

[mmmmmwm]

Thanks. One more question, in this case, I served as a tutor for roughly 80 hours, then am I Actively participated in this work? I put No before, but then see the form 8582, which doesn't apply for me. Does it mean I put Yes for it?

[HelenaC]

Yes, you actively participated in this work. Good luck and have a great 2018!

[mmmmmwm]

Thank you for your help! I posted another question earlier and haven't received an answer. Here is the question:

As a Chinese during OPT, which file do I use, 8843 or 8833 for Tax treaty? In addition, do I need to provide information such as those listed in schedule OI?

In addition, I know that I need to file 8843 or 8833 for federal tax return, then do I also need to file it to state tax return (california) for the $5000 tax treaty? If not, can I file federal by mail and e-file state tax return?