Retiree helping American Samoa clinic remotely

[schaefaz]

Last March I was contacted by a doctor I worked for previously.  The clinic he now works for (in American Samoa) asked if I could serve remotely as their social worker, and I signed an employee contract.  When I saw I was not being taxed, they said I would have to submit a 1099.  

I have not received a 1099 from the clinic, and I do not consider myself a "non-employee."  

I've spoken with two Turbo Tax support staff, but not been helped.  I've also told the clinic that I need some kind of assistance from them, but their payroll person has not gotten back with me.

Should I have received a W-2 from the clinic?  

[HelenC12]

No, you don't necessarily had to have received a W-2.  You first have to establish whether you're an employee or an independent contractor. Does your "employee" contract state that you're an employee?

Per IRS: Common Law Rules: Facts that provide evidence of the degree of control and independence fall into three categories:

1. Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job?
2. Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.)
3. Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business?

[schaefaz]

Even though I signed an employment contract, based on Helen's info that she sent, I guess I can still be considered a contractor.  Should the employer have sent me a 1099 or can I do it on my own?

[HelenC12]

They probably should have sent you a 1099-NEC form but you don't need it to enter your independent contractor income. As a plus, there may be self-employed expenses you can deduct to offset some of the income. See What self-employed expenses can I deduct? 

If your self-employment income was only from cash, personal checks, credit card payments, or cryptocurrency, please see the following steps to enter your income:

1. Open or continue your return in TurboTax
2. Search for Schedule C and select the Jump to link at the top of the search results
3. Answer Yes on the Did you have any self-employment income or expenses? screen
   • If you land on the Your 2021 self-employed work summary page, select Review next to the work you're adding income for
4. Answer the questions on the following screens until you arrive at Let's enter the income for your work
5. Select Other self-employed income and Continue
6. On the next page you can enter any cash, personal checks, credit card payments, or cryptocurrency (Form 1099-K) related to your self-employment.