"djdau" wrote in message:

- quote -

I'll take a contrary position based on insufficient information. It's
either miscellaneous income on line 21 of the 1040 or income from
self-employment on Schedule C. See IRS Publication 533 for guidance on how
to decide.

Anticipating some "Box 7" responses, the way it's reported on the 1099
doesn't decide the issue. It's a facts and circumstances question.
--
Phil Marti
Clarksburg, MD

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In article <4da1dd0b-a213-4daa-b1f4-11ffb2e28bc0[at]i72g2000hsd.googlegroups.com> ,
djdau <dandau[at]gmail.com> wrote:
- quote -


Yes, schedule C. And then schddule SE will calculate and tell you
how to add SE tax to your form 1040 income tax return.


--


ArtKamlet at a o l dot c o m Columbus OH K2PZH

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Hello,

My wife is a student and takes notes for students with disabilities
and receives payment for this service. She is registered for the same
class as the students and gives them her notes daily or weekly. She
received a 1099-MISC this year for the money she received for this
service.

My question is, how do we declare this income on our tax return? is
she an employee or an independent contractor? Is this sched C
income? and is so, do we then need to pay social sec and medicare
taxes on this income.

Thanks!

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >