Medical Research Subject

[wthoi]

I was given a 1099-MISC for being a medical research subject participant. It was a few visits over about 3 months and that's it. As I was doing my taxes through an online program, it stated I needed to also fill out a Schedule C form. I filled it out with my current home address and left everything else blank, but was informed that my form is incomplete because I need to fill in some form of gross/other income for the Schedule C. If I do, my total income goes up, as in it doubled the amount I earned from being a participant--it counted the income from the 1099-MISC and the Schedule C (which was the same value from the 1099-MISC). 

I feel like this is incorrect reporting, but the program won't let me proceed without filling out an income in the Schedule C (even though I am not self-employed).  Thanks in advance for any help!

[rjs]

Which box of the 1099-MISC is the income in? Box 3?

It should not be reported on Schedule C. Report the income on Schedule 1 line 8z with the description "Medical research study."

If you decide to use TurboTax, here's how to enter it.

• In the Search box in TurboTax type "executor fees" (without the quotes), then click the link that says "Jump to executor fees." I know that's not what the payment was for, but it's the best search term I could find that gets you to the right place.
• The first screen asks, "Any Other Taxable Income?" Click Yes.
• On the next screen, "Other Taxable Income," enter a short description such as "Medical research study" and enter the amount. Click Continue.
• On the next screen click Done.
• You will get a couple more screens with unrelated questions. If they don't apply to you, just answer No and click Continue.

[HelenC12]

Payments for participating in a research study are non-wage Miscellaneous income or other reportable income and not reported on Schedule C Profit or Loss From Business . Delete the 1099-Misc form you entered.

To enter your 1099-MISC Form so you don't generate a Schedule C :

1. Sign into your TurboTax account.
2. Select Pick up where you left off.
3. Select Federal from the left side menu.
4. Type 1099-Misc in the search bar and click on Jump to 1099-misc.
5. On the Did you get a 1099-MISC? screen, select Yes. If you come to the 1099-MISC Summary screen, select +Add Another 1099-MISC located under the Total.
6. On the Let’s get the info from your 1099-MISC screen, enter the information on the form and Continue.
7. On the Describe the reason for this 1099-MISC screen, enter a description like Medical Research Participant.
8. On the Does one of these uncommon situations apply? screen, Select XXX was in a research study and this was the payment.
9. At Did you perform a service to earn the money This Payer paid? select No and Continue until Done.

The 1099-MISC income will appear on Schedule 1 Line 8z Other income. To Preview your 1040 click here.