My wife and I had non employee income. The program placed this income on line 12 as business income. It should have gone on line 21 as other income.

[mgysgt1411]

Last year the program placed this type income on line 21  so this year when program put it on line 12 we were hit with a self-employment tax of 1.141.00

[Patrice]

If payment for services you provided is listed in box 7 of Form 1099-MISC, Miscellaneous Income, the payer is treating you as a self-employed worker, also referred to as an independent contractor.  The income will be listed on line 12 and not line 21

If you have a 1099-MISC with income in Box 7 (nonemployee compensation) then you are subject to self employment taxes.  Self-employment taxes are not reduced by standard or itemized federal deductions. When you're an employee, you share that cost with your employer, with each of you paying a share of the FICA tax. When you're self-employed, though, you're stuck with the full amount yourself.  

https://ttlc.intuit.com/replies/3300284

[anna-s]

Per 1040 line 21 instructions "Do not report on this line any income from self-employment or fees received as a notary public. Instead, you must use Schedule C, C-EZ, or F, even if you don’t have
any business expenses. Also, don’t report on line 21 any nonemployee compensation shown on Form 1099-MISC (unless it isn't self-employment income, such as income from a hobby or a sporadic activity)."
If this is sporadic activity, should be on line 21.