SPIFF

[Tex503]

I need to report SPIFF payments to my spouse from two different companies, neither of which are her employer and neither of which issued a 1099 (both payments well below the $600 limit).  I cannot find any place to enter that information using the downloaded TT software. 

If I report it in "Miscellaneous income, other income not already reported on a W2 or 1099," it gives me an error on Form 8919-S, "C - reason code" and none of the reason codes are applicable (and from what I can determine, SPIFF payments aren't subject to SS/MC withholding).

Should it be reported as self-employment income?  If not, where do I report it?

[ColeenD3]

To enter a SPIFF with a 1099-MISC:

While in your return, type “1099-misc” in the Search box and then select the “Jump to” link. This will take you directly to the section where you can enter your 1099-MISC.

On the  follow-up screen,  enter SPIFF in the blank box, then on the next screen,  on the drop down list, check “This was a Manufacturer's incentive payment”

To enter a SPIFF without a 1099-MISC:

·         Click the Federal Taxes tab ( Personal in the Home & Business version)

·         Click Wages & Income. (Personal income in the H & B version)

·         Click "I'll choose what I work on."

·         On the screen "Your 2018 Income Summary," scroll all the way down to the last section, "Less Common Income."

·         Click the Start or Update button for the last topic, "Miscellaneous Income, 1099-A, 1099-C."

·         On the next screen, "Let's Work on Any Miscellaneous Income," scroll down and click the Start or Update button for the last topic, "Other reportable income."

·         The next screen asks, "Did you receive any other taxable income." Click Yes.

·         On the next screen, "Other Taxable Income," enter a description and the amount. Click Continue.

·         On the next screen click Done.

[Tex503]

That worked, thank you!