When I put my 1099-MISC income on Sch C, I owe on Line 78. When I put my 1099-MISC income on Line 21, I get a refund on Line 75. How should I report 1099-MISC income?

[BTRR]

I was a high school student from Jan - May.

I had a part-time, hourly job from May - August.  For this work, I received a 1099-MISC with my income listed in Box 7.  The company that paid me was not my business; I didn’t own the business; I just worked there for an hourly rate.

I was in the military from Sep - Dec.  For my military income, I received a W-2.

Should I report my 1099-MISC on Schedule C or on Line 21... which one?

[Tonita · Accepted solution]

You would need to report your 1099-MISC using the instructions below:

• Go to Federal  > Wages & Income
• Scroll down to the Other Common Income section
• Click Start next to Form 1099-MISC
• Answer Yes to Did you get a 1099-MISC?

At the screen "Does one of these uncommon situations apply", select "None of these apply". If you answer all 3 of the next questions no; TurboTax treats it as other income rather than self employment.

•  No, didn't involve work like main job
• Only got the income in 2017
• It didn't involve an intent to earn money

[BTRR]

In my scenario (see my original question), did my part-time hourly work "involve work like my main job?" Yes or no?

Also, in my scenario, did my part-time hourly work "involve an intent to earn money?" Yes or no?

[Tonita]

You would answer No to both questions in order for the income to not be added as self-employment income.