Form 1099-NEC, sporadic activity?

[mijohn]

I perform basic housekeeping (literally cleaning the premises) duties at a non-profit organization (a relative of mine is an employee of the organization) and I got a 1099-NEC.  This is my only income. I do not have a "cleaning business." While I can perform these duties after hours during the week, I normally perform these duties on a Saturday or Sunday, when they are closed, but not every Saturday or Sunday as I can choose to skip a weekend here or there and essentially perform these duties on my own schedule. Can this be considered a sporadic activity, which presumably permits one to not pay self-employment tax or must I report it as self-employment income, as if I run a business?

[VolvoGirl]

Sorry that is self employment income.  Yes you are the owner of your own self employment business. You are in business for yourself. Use your own info. The people or company that pays you is your customer or client. You need to fill out schedule C for self employment business income. You are considered to have your own business for it. YOU are the business.

To report your self employment income you will fill out schedule C in your personal 1040 tax return and pay SE self employment Tax. You can enter Self Employment Income into Online Deluxe or Premier but if you have any expenses you will have to upgrade to the Self Employed version. Or any of the Desktop programs. But you will get the most help in the Home & Business version.

How to enter income from Self Employment
https://ttlc.intuit.com/community/self-employed/help/how-do-i-report-income-from-self-employment/00/...

Self Employment tax (Scheduled SE) is automatically generated if a person has $400 or more of net profit from self-employment. You pay 15.3% SE tax on 92.35% of your Net Profit greater than $400. The 15.3% self employed SE Tax is to pay both the employer part and employee part of Social Security and Medicare. So you get social security credit for it when you retire. You do get to take off the 50% ER portion of the SE tax as an adjustment on 1040. The SE tax is already included in your tax due or reduced your refund. The SE tax is in addition to your regular income tax on the net profit.

Here is some IRS reading material……
IRS information on Self Employment
https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center

1040 Schedule C Instructions
https://www.irs.gov/pub/irs-pdf/i1040sc.pdf

Publication 535 Business Expenses
https://www.irs.gov/pub/irs-pdf/p535.pdf

[GREATWAY]

I believe you can show it as income to your 1040.   The fact that you received a 1099 means you are not an employee.  You should file for a DBA (Doing Business As) so you can deduct all your expenses as "business expenses".   Having a business name opens up all kinds of legitimate/legal tax deductions

I operate a small business with myself as Sole Proprieter.  My business expenses lower my tax bill by several thousand dollars.   You should file for an EIN (Employer Identifictaion Number) as well.

It is very easy to do.  Just go online fill out a few forms.  The DBA may have to be done in person.  

[mijohn]

Thank you VolvoGirl.  Since the non-profit organization is my only "client" can I report/deduct as an expense the mileage I put on my personal vehicle getting to and from the non-profit organization to clean the premises of the non-profit organization? If so, and if I understand correctly, since I have the Desktop Deluxe version I can just report my mileage expenses on Schedule C, right?