I have a 1099-Misc for money received as a GameDay Travel Tournament Baseball Umpire at a local park. Is it considered a Business? Do I need to get an EIN? Thank you.

[trbotax25]

It just seems for this type of income, that I would not have to setup a Business.

[DawnC0 · Accepted solution]

No, you do not need an EIN, but it may be a 'business' if it is considered self-employment income.  If this was a once in a lifetime event and you will never do this kind of work again, then it may be 'Other Income'.   This kind of income is usually in Box 3 whereas self-employment is usually in box 7. 

Generally, if you did any ''work'' for the income, the IRS considers it to be self-employment, which goes on Schedule C.  That is why you are getting the business set-up questions.  You probably should report this on Schedule C, but no, you do not need an EIN.  Just use your name and home address for the 'business'.