1099-NEC received for expense reimbursement

[dayzlily]

I was a guest speaker for a non-profit that was unable to pay me for my time, but did offer to reimburse my travel expenses, including mileage and hotel expenses. I received a 1099-NEC for the amount they reimbursed me for, but this should not be taxed as income.

I understand this typically gets reported a Schedule C and expenses be entered to offset the amount.

But, I can't do this without paying twice as much to get TurboTax Self-Employed. I am not self employed.

Is there a more appropriate way to report this elsewhere, or am I stuck upgrading to a product I shouldn't really need?

[AliciaP1]

You were not due a 1099-NEC from the non-profit unless they contracted with you to perform a service their employees normally do.  You can contact the payer ask them to void the 1099 since the payment was not compensation.

The IRS explains that, in general, you must report payments on you make on a 1099-NEC if they meet the following four conditions:

1. It is made to someone who is not your employee
2. It is made for services in the course of your trade or business (not reimbursements of costs)
3. It is made to an individual, partnership, estate, or in some cases a corporation
4. The total is at least $600 for the year

If the non-profit will not void the 1099, you are also not required to report self-employed income that results in less than $400 of net income (gross income minus expenses).  In your case, your net income is $0 and does not have to be reported.  To cover your bases, you should be sure to keep the expense receipts with the 1099-NEC you received in case you need to answer a future query.